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Re: On call meals clarification


The court case quoted on the site is an actual case. In the case of the highway patrolman, he was entitled to a deduction for the cost of his meals because there were substantial restrictions imposed by his employer regarding where and when he could eat during his shift. Plus, during the meal, he was required to respond to the public if he was asked questions about road conditions and traffic laws. Finally, it wasn't uncommon for the patrolman to be interrupted during the meal and not able to finish it.



It turns out the IRS wasn't pleased with this ruling. Because of the court case, they have to allow police men and women who are in a similar situation to claim a deduction for meals eaten during their shift. But they would probably try to disallow the deduction for other professionals who tried to deduct the cost of their meals while they were at work in the general vicinity of where they live.



However, if the patrolman was able to convince a court that he was allowed to claim a deduction for his meals, perhaps an on-call physician would have the same results. Who knows?

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Replying to:

Could you please clarify your position on deducting on call meal expenses. I have heard that people deduct them, however when I called the IRS they stated that you could not deduct them because you are not traveling from your home area. If you deduct based upon the court case you cited, how will this hold up during an audit? Thank you.

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