If you’re a police officer, firefighter, paramedic, or EMT, you almost certainly spend your own money on the job. Boots. Duty gear. Certifications you have to keep current. A gym membership your department expects but doesn’t pay for. So the question comes up every filing season: can you write any of it off?
Here’s the direct answer. For 2026, tax deductions for first responders who are W-2 employees are extremely limited at the federal level — but they are not zero, and depending on which state you file in, they may be considerably better than you’ve been told. Let’s go through it properly.
The federal answer: no, and this is now permanent
Before 2018, employees could deduct unreimbursed job expenses as a miscellaneous itemized deduction, to the extent those expenses exceeded 2% of adjusted gross income. Uniforms, union dues, required training, and equipment all went on Form 2106.
The Tax Cuts and Jobs Act suspended that deduction starting in 2018. It was originally scheduled to return after 2025 — and a lot of older advice online still assumes it did. It didn’t. The One Big Beautiful Bill Act made the suspension permanent.
So for the 2026 tax year, if you are a W-2 first responder, you cannot deduct on your federal return:
- Uniforms, boots, and duty gear you bought yourself
- Union or association dues
- Required continuing education, recertification, or training courses
- Personally purchased equipment — flashlights, vests, tools, radios
- Cell phone costs for work use
- Mileage between your home and your assigned station
That last one catches people out even when the deduction is available: commuting is never deductible, in any year, for anyone. Travel from home to your regular workplace is personal, not business.
The exceptions that actually apply to first responders
Congress kept a narrow list of workers who can still deduct unreimbursed employee expenses. Two of them are worth knowing about if you’re in this field.
Armed forces reservists
This is the big one, because a meaningful share of police officers and firefighters also serve in the Reserve or National Guard. If you travel more than 100 miles from home for reserve duty, you can deduct those travel expenses as an above-the-line deduction — meaning you get it whether or not you itemize.
This applies to your reserve service, not your day job as a first responder. But it’s a real deduction that a lot of eligible people never claim.
Impairment-related work expenses
If you have a disability and pay for attendant care or other expenses that let you do your job, those remain deductible and are not subject to the 2% floor. Given the injury rates in this line of work, this is worth flagging.
The other surviving categories — qualified performing artists and fee-basis state or local government officials — rarely fit sworn officers or firefighters. “Fee-basis” means paid by fee rather than salary, which is not how departments pay.
Your state return may be a different story
This is the part most first responders don’t hear about, and it’s where the money often is. Some states never followed the federal government in eliminating this deduction.
Pennsylvania: yes, via Schedule UE
Pennsylvania still allows a deduction for unreimbursed employee business expenses on PA Schedule UE. The expense has to be directly related to your job and required as a condition of employment — which describes a great deal of first responder spending.
If you’re a Philadelphia officer or a firefighter anywhere in PA and you’ve been skipping this because “unreimbursed expenses aren’t deductible anymore,” you may have been leaving money on the table. We break the form down in our PA Schedule UE guide.
New York: yes, via Form IT-196
New York decoupled from the TCJA changes. You can itemize on your New York return using Form IT-196 even if you took the standard deduction federally, and New York computes itemized deductions using the pre-2018 federal rules — which included unreimbursed employee business expenses subject to the 2% floor.
For an NYPD officer or FDNY firefighter with real out-of-pocket costs, that’s worth running the numbers on. See our New York City deductions guide for how the state and city pieces fit together.
New Jersey: generally no
New Jersey’s income tax allows only a narrow, specific list of deductions — medical expenses above a threshold, property taxes, alimony, and a handful of others. There is no general unreimbursed employee business expense deduction. A Newark firefighter doesn’t get a PA-style write-off.
That doesn’t mean nothing applies. NJ’s property tax deduction and its pension and retirement income exclusion matter a great deal to this workforce. Our NJ 1040 cheat sheet lays out what is actually available.
If you’re in another state, the general rule is that most states follow the federal treatment, but a handful don’t. It’s worth twenty minutes to check yours specifically rather than assuming.
Side work changes everything
Here’s where a lot of first responders do have real deductions and don’t realize it. If you earn self-employment income — not W-2 wages — you’re filing Schedule C, and ordinary business expense rules apply in full.
Common examples in this field:
- Private security or off-duty detail paid on a 1099
- Teaching CPR, EMT, firearms, or first aid courses
- Contract EMT or paramedic work for events
- Expert witness or consulting work
- Fire and safety inspections done independently
Against that income you can deduct the equipment, certifications, mileage, and supplies genuinely used for the side business. Two important limits: the expense must relate to the self-employment activity, not your department job, and you can’t deduct the same certification twice by assigning it to both.
On mileage, the 2026 business standard rate changed mid-year. It’s 72.5 cents per mile for January through June, and 76 cents per mile from July 1 onward, after the IRS raised it. If you drive for side work across the whole year, you need to split your log at the July 1 line. Our comparison of the standard mileage rate versus actual expenses covers which method usually wins.
The move that beats any deduction
If your department will reimburse an expense, get reimbursed. A deduction returns some fraction of what you spent, based on your marginal rate. A reimbursement under a proper accountable plan returns all of it, tax-free.
Many departments have gear, uniform, tuition, or training allowances that go unclaimed because the paperwork is annoying or nobody mentioned it. Ask your union rep what’s available. Chasing a $180 deduction while a $400 reimbursement sits unclaimed is the wrong trade.
What to do this year
- Keep receipts anyway. You need them for state filing and for any reimbursement claim, even with no federal deduction.
- Separate the two buckets. Department expenses and side-work expenses get very different treatment. Don’t mix them in one pile.
- Check your state. PA and NY both allow what the federal return won’t.
- Claim the reservist deduction if you serve and travel more than 100 miles for duty.
- Exhaust reimbursement first. Every time.
Frequently asked questions
Can I deduct my uniform and duty boots?
Not federally as a W-2 employee. Possibly on a PA or NY state return. Yes against self-employment income if the gear is used for that work. Our guide on work clothes and uniforms covers the “not suitable for everyday wear” test in detail.
What about my gym membership? Fitness is part of the job.
Generally not deductible, even where fitness standards are a condition of employment. The IRS treats gym memberships as personal expenses in nearly all cases. A narrow exception exists when a physician prescribes a specific program to treat a diagnosed condition, which is a medical expense rather than a work expense.
Can I deduct required continuing education and recertification?
Not federally as an employee. Deductible against self-employment income if it maintains skills for that business. See our post on continuing education and license deductions.
I drive to different stations and scenes. Is that mileage deductible?
Home to your regular station is commuting and never deductible. Travel between work locations during a shift is business mileage in principle, but as a W-2 employee you have no federal deduction to claim it against. Log it anyway for state filing and reimbursement.
Is my pension or disability pay taxable?
It depends on the type of payment and your state. Service pensions and disability retirement are treated differently, and some states exclude a portion of retirement income. This is worth asking a CPA about directly rather than guessing, because the amounts are large.
Bottom line
Federally, W-2 first responders have lost this deduction permanently. The real opportunities are your state return if you’re in Pennsylvania or New York, any self-employment income you earn on the side, the reservist travel deduction if you serve, and department reimbursement you may not be using.
Not sure which bucket your expenses fall into? Try our deduction finder, or browse the full self-employed deductions checklist if you have 1099 income.
This article is informational only and is not tax advice. Tax rules change and individual situations vary — consult a licensed CPA or tax professional about your specific circumstances.