Firefighter tax write-offs look very different after 2025 than they did a decade ago. If you work as a W-2 employee for a fire department, you can no longer deduct gear, uniforms, union dues, or training on your federal return. The Tax Cuts and Jobs Act suspended that deduction in 2017, and the One Big Beautiful Bill Act made the change permanent in July 2025.1Office of the Law Revision Counsel. 26 U.S. Code 67 – 2-Percent Floor on Miscellaneous Itemized Deductions The write-offs that remain sit in a few specific places: employer reimbursements, retirement and health savings contributions, education credits, state returns, and separate provisions for retired and volunteer firefighters.
Why the Old Firefighter Deduction Is Gone
Before 2018, W-2 firefighters could list unreimbursed job expenses on Schedule A as a miscellaneous itemized deduction, subject to a 2% adjusted gross income floor. That category of deduction was suspended for tax years 2018 through 2025 and is now permanent. It does not matter whether you itemize or take the standard deduction; the category itself no longer exists at the federal level.
A narrow group of workers can still deduct job expenses on Form 2106: Armed Forces reservists, qualified performing artists, fee-basis state or local government officials, and employees with impairment-related work expenses.2Internal Revenue Service. Instructions for Form 2106 Salaried municipal and county firefighters fall into none of those categories. Self-employed firefighters, such as contract wildland suppression crews, are a separate situation and still deduct expenses on Schedule C.
Get Reimbursed Through an Accountable Plan
Since you can’t deduct the expenses yourself, the most valuable move is getting the department to pay for them under what the IRS calls an accountable plan. Reimbursements through an accountable plan are excluded from gross income entirely: they don’t appear on your W-2 and aren’t subject to income or payroll tax.3eCFR. 26 CFR 1.62-2 – Reimbursements and Other Expense Allowance Arrangements That treatment is better than a deduction, which only reduces taxable income. A dollar reimbursed is a full dollar back.
Three conditions have to be met for an accountable plan to work. The expenses must be incurred while performing your job, you must document them (receipts, dates, amounts) within a reasonable time, and you must return any advance that exceeds documented costs.4Internal Revenue Service. Issues for Firefighters A flat monthly gear stipend with no receipt requirement fails the test and gets taxed as wages. If your union bargains for a gear or training allowance, push for accountable plan structure specifically. It’s the closest thing to recovering what the old miscellaneous deduction used to do.
Federal Write-Offs You Can Still Take
The deductions and credits below reduce your federal tax bill without requiring you to itemize. For 2026, the standard deduction is $16,100 for single filers and $32,200 for married filing jointly, which is more than most firefighters could reach by itemizing anyway.5Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 That makes above-the-line deductions and credits the main federal savings still on the table.
Health Savings Account Contributions
If your department offers a high-deductible health plan and you enroll, an HSA gives you a triple tax benefit: contributions reduce taxable income, the balance grows tax-free, and withdrawals for qualified medical expenses are never taxed. The 2026 contribution 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
Traditional IRA Contributions
Traditional IRA contributions are deductible as an adjustment to income. For 2026, the limit is $7,500, or $8,600 if you’re 50 or older.7Internal Revenue Service. Retirement Topics – IRA Contribution Limits There’s a catch. If you’re covered by a workplace retirement plan (a pension, 457(b), or similar), the deduction phases out above income thresholds set by the IRS. Higher earners may get a partial deduction or none, so confirm the current phase-out for your filing status before assuming a full write-off.
Student Loan Interest
Paid interest on loans you took out for a Fire Science degree, paramedic program, or other qualifying education can be deducted up to $2,500 a year as an adjustment to income on Schedule 1.8Internal Revenue Service. Topic No. 456, Student Loan Interest Deduction The deduction phases out at higher income and disappears entirely once modified adjusted gross income exceeds $100,000 for single filers or $205,000 for joint filers in 2026.
Education Credits for Coursework and Certifications
Two federal credits offset tuition and fees for college classes or professional training. Only one applies per student per year, so choose the larger.
The American Opportunity Tax Credit is worth up to $2,500 per year for each eligible student in the first four years of post-secondary education. It’s partially refundable: if the credit zeroes out your tax, you can still receive up to 40% of the remainder (up to $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, covers courses taken to improve job skills, and has no year limit.10Internal Revenue Service. Lifetime Learning Credit That fits a firefighter picking up a paramedic recertification course or a single officer-development class better than the AOTC does. The LLC is nonrefundable, so it can reduce tax to zero but won’t generate a refund on its own.11Internal Revenue Service. Publication 970, Tax Benefits for Education
State Returns Are a Different Question
The permanent federal repeal of miscellaneous itemized deductions applies only to your federal return. Many states with an income tax never conformed to that change, which means unreimbursed gear, dues, training, and similar job expenses can still be deducted on the state return. The state calculation often mirrors the old federal method: list the expenses, subtract 2% of AGI, deduct what’s left.
Conformity varies and changes as legislatures update their tax codes. Check your state department of revenue or franchise tax board for the current year’s itemized deduction schedule, looking specifically for “miscellaneous itemized deductions” or “unreimbursed employee expenses.” Some states also offer property tax exemptions or pension income exclusions targeted at first responders, which sit outside the itemized deduction question entirely.
Retired Firefighters: The HELPS Exclusion
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 for 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 has to come from an eligible governmental retirement plan, and the premiums have to be deducted directly from the pension payment. Paying out of pocket and then trying to claim the exclusion doesn’t work.
To qualify you must have separated from service either at normal retirement age or on account of disability. The $3,000 limit is per person, so a retired firefighter couple who both qualify can each exclude up to $3,000. Because the exclusion applies before you get to deductions, it’s particularly useful for managing your tax bracket in retirement.
Volunteer Firefighters
Volunteers have their own federal and state provisions that paid firefighters don’t.
Section 139B Exclusion
Payments from a state or local government to a volunteer firefighter can be excluded from gross income up to $50 per month of active service, for a maximum of $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 property tax break tied to active volunteer status isn’t taxable income either.
Charitable Mileage
Volunteers who drive personal vehicles to the firehouse or to calls can deduct the mileage as a charitable contribution at the statutory rate of 14 cents per mile.14Internal Revenue Service. Notice 26-10, 2026 Standard Mileage Rates That rate is fixed by statute and doesn’t change year to year. You have to itemize to claim it, and you should keep a mileage log with dates, destinations, and purpose.
State Credits for Volunteers
A number of states offer income tax credits for active volunteer firefighters and emergency medical responders. Amounts depend on years of service or minimum call and training thresholds, and some states also exempt Length of Service Award Program payments from state income tax even where they’re federally taxable above the $600 Section 139B ceiling. Your state tax authority publishes the current terms.
Recordkeeping Still Matters
Even without a federal deduction, careful records support reimbursement requests, state return deductions, and any future change in law. The IRS standard for substantiating an expense is amount, date, place, and business purpose, backed by receipts, canceled checks, or billing statements. For expenses under $75 other than lodging, documentary evidence isn’t strictly required, though keeping the receipt anyway is cheap protection.15Internal Revenue Service. Publication 463, Travel, Gift, and Car Expenses
Hold records 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 monthly spreadsheet beats a shoebox every time: log the item, cost, seller, and work purpose as each purchase happens. Five minutes a month, and April stops being a scramble.