Firefighter tax write-offs changed sharply after 2017 and became a permanent change in 2025. If you work as a W-2 firefighter, you can no longer deduct unreimbursed job expenses like turnout gear, uniforms, union dues, or training on your federal return. What you can still claim: employer reimbursements structured as accountable plans, above-the-line deductions for HSA and traditional IRA contributions, the student loan interest deduction, education credits for coursework, state-level deductions in states that didn’t follow the federal change, and targeted breaks for retired and volunteer firefighters.
What You Can No Longer Deduct on Your Federal Return
The Tax Cuts and Jobs Act of 2017 suspended the miscellaneous itemized deduction that W-2 employees used for unreimbursed job expenses. That suspension was scheduled to expire after 2025. The One Big Beautiful Bill Act, signed in July 2025, struck the expiration date and made the elimination permanent.1Office of the Law Revision Counsel. 26 U.S. Code 67 – 2-Percent Floor on Miscellaneous Itemized Deductions
Before 2018, firefighters could deduct gear, uniforms, cleaning, training, tools, and union dues on Schedule A once the total exceeded 2% of adjusted gross income. That option is gone at the federal level, whether or not you itemize. Form 2106 is still available to a narrow set of workers such as Armed Forces reservists, qualified performing artists, fee-basis state or local officials, and employees with impairment-related work expenses.2Internal Revenue Service. Instructions for Form 2106 Full-time salaried municipal or county firefighters do not fit any of those categories.
Get Reimbursed Through an Accountable Plan
With the deduction gone, the most effective way to recover gear and training costs is a departmental reimbursement structured as an accountable plan. Payments under an accountable plan are excluded from your gross income entirely. They don’t appear on your W-2 and aren’t subject to income or payroll tax withholding.3eCFR. 26 CFR 1.62-2 – Reimbursements and Other Expense Allowance Arrangements That’s actually better than a deduction, which only reduces taxable income. A qualifying reimbursement returns the full dollar amount.
Three conditions have to be met. The expenses must be incurred in the course of your job. You must document them (receipts, dates, amounts) within a reasonable time. You must return any advance that exceeds documented expenses.4Internal Revenue Service. Issues for Firefighters A flat monthly gear stipend with no receipt requirement is treated as ordinary wages and taxed like the rest of your paycheck. If your union is negotiating gear or training reimbursement, push for accountable-plan language.
Above-the-Line Deductions That Still Work
These reduce your tax bill without itemizing, which matters because the 2026 standard deduction is $16,100 for single filers and $32,200 for joint filers—more than most firefighters could itemize toward.5Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026
Health Savings Account Contributions
If you’re enrolled in a high-deductible health plan, HSA contributions carry a triple tax benefit: they reduce taxable income, grow tax-free, and come out tax-free for qualified medical expenses. The 2026 limits are $4,400 for self-only coverage and $8,750 for family coverage.6Internal Revenue Service. Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans Many departments offer an HDHP alongside traditional plans at open enrollment.
Traditional IRA Contributions
Contributions to a traditional IRA are deductible as an adjustment to income, up to $7,500 in 2026 or $8,600 if you’re 50 or older.7Internal Revenue Service. Retirement Topics – IRA Contribution Limits Because you’re almost certainly covered by an employer retirement plan (a pension or 457(b)), the deduction phases out above certain income levels. Higher earners may get a partial deduction or none, so check the phase-out for your filing status before contributing with the expectation of a write-off.
Student Loan Interest
If you financed a Fire Science degree, paramedic program, or other qualifying education with student loans, you can deduct up to $2,500 in interest paid during the year as an adjustment on Schedule 1.8Internal Revenue Service. Topic No. 456, Student Loan Interest Deduction The deduction phases out and disappears once modified adjusted gross income exceeds $100,000 for single filers or $205,000 for joint filers in 2026.
Education Credits for Coursework and Degrees
Two federal credits can offset college courses or professional training. You can claim only one per student per year.
The American Opportunity Tax Credit is worth up to $2,500 per year per eligible student during the first four years of post-secondary education. It’s partly refundable: if the credit reduces your tax to zero, you can still receive up to 40% of the remainder (capped at $1,000) as a refund.9Internal Revenue Service. Education Credits – AOTC and LLC Modified AGI must be below $90,000 ($180,000 joint) for the full credit.
The Lifetime Learning Credit is worth up to $2,000 per return for qualified tuition and related expenses. It applies to any year of post-secondary education, including courses taken to improve job skills, with no year limit.10Internal Revenue Service. Lifetime Learning Credit For a firefighter taking one or two continuing education courses rather than pursuing a degree, the LLC usually fits better. It’s nonrefundable, so it can zero out your tax but not generate a refund on its own. Qualifying coursework includes annual recertifications, hazmat and technical rescue training, and advanced medical certifications like Paramedic or Critical Care Paramedic.11Internal Revenue Service. Publication 970, Tax Benefits for Education
Your State Return May Still Allow the Old Deductions
The federal permanence change applies only to the federal return. Many states with their own income tax never conformed to the elimination of miscellaneous itemized deductions, which means W-2 firefighters in those states can still deduct unreimbursed job expenses on the state return. The state calculation often mirrors the pre-2018 federal approach: list qualifying expenses, subtract 2% of AGI, deduct the remainder.
Whether your state allows it depends on its conformity rules, and legislatures update those periodically. Check your state’s department of revenue or franchise tax board and look for whether the itemized deduction schedule still includes “miscellaneous itemized deductions” or “unreimbursed employee expenses.” Some states also offer targeted first-responder benefits such as property tax exemptions on a primary residence or exclusions for certain public pension income; those are separate from the itemized-deduction question.
Because state deductions and future law changes both hinge on documentation, keep tracking these categories:
- Uniforms and protective gear required by your employer and not suitable for everyday wear—turnout gear, Nomex hoods, structural boots, bunker pants—including purchase, replacement, and cleaning or repair of items bearing department insignia. A generic polo laundered at home doesn’t qualify.
- Work-related training and continuing education that maintains or improves skills in your current job, including tuition, books, fees, and course materials. Education that qualifies you for a new trade (a nursing degree to leave the fire service, for example) does not.
- Tools and equipment your department requires and doesn’t reimburse—flashlights, multi-tools, medical shears, stethoscopes, portable radios, technical reference materials.
- Union dues and professional memberships, including IAFF dues. Not federal-deductible, still deductible in states that allow miscellaneous itemized deductions.
If You’re a Retired Firefighter
Under the HELPS Act, an eligible retired public safety officer can exclude up to $3,000 per year from gross income when pension distributions are used to pay health insurance or long-term care insurance premiums.12Office of the Law Revision Counsel. 26 U.S. Code 402(l) – Distributions From Governmental Plans for Health and Long-Term Care Insurance The distribution must come from an eligible governmental retirement plan, and the premiums must be deducted directly from the pension payment. Paying premiums out of pocket and claiming the exclusion later isn’t allowed.
You must have separated from service either at normal retirement age or by disability. The $3,000 cap is per person, so a couple who both qualify can each exclude up to $3,000. Because the exclusion reduces gross income before deductions, it’s particularly useful for retirees managing their bracket.
If You’re a Volunteer Firefighter
Volunteers have their own federal and state provisions.
Under IRC Section 139B, payments from a state or local government to a volunteer firefighter are excluded from gross income up to $50 per month of active service, capped at $600 per year.13Justia Law. 26 U.S. Code 139B – Benefits Provided to Volunteer Firefighters and Emergency Medical Responders The exclusion also covers state or local tax reductions or rebates provided on account of volunteer service, so a county property tax break for active volunteers isn’t taxable income either.
Mileage driven in your personal vehicle to the firehouse or to emergency calls is deductible as a charitable contribution at the statutory rate of 14 cents per mile.14Internal Revenue Service. Notice 26-10, 2026 Standard Mileage Rates Unlike the business mileage rate, this one is fixed by statute. You have to itemize to claim it, and you need a mileage log with dates, destinations, and purpose.
A growing number of states offer income tax credits for active volunteer firefighters and emergency medical responders. Amounts vary and often depend on years of service or a minimum number of calls or training hours. Some states also exempt Length of Service Award Program payments from state tax, even though LOSAP payments are generally federally taxable above the $600 Section 139B threshold. Your state tax authority will have current rules.
Recordkeeping the IRS Will Accept
Whether you’re pursuing reimbursement, claiming state deductions, or building a paper trail against future law changes, the substantiation standard is the same: document the amount, date, place, and business purpose of each expense. Keep receipts, canceled checks, or billing statements. For expenses under $75 other than lodging, documentary evidence isn’t strictly required, but keeping receipts is cheap insurance.15Internal Revenue Service. Publication 463, Travel, Gift, and Car Expenses
Hold records for at least three years from the date you file the return claiming the deduction.15Internal Revenue Service. Publication 463, Travel, Gift, and Car Expenses A simple monthly spreadsheet works better than a shoebox: log each purchase with the item, cost, place, and reason it was needed for work. Five minutes a month, no April scramble.