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Tax Services for Firefighters

Firefighters have uniform, equipment, training, and second-job tax situations that generic preparers miss. We keep a firefighter-specific P&L worksheet on file and use it every year.

Katie Gorles
Written by
Katie Gorles
Updated July 6, 2026
Your industry worksheet
Firefighter (PDF, 63 kb)
Our P&L worksheet for your profession.

Deductions firefighters actually have

The TCJA suspended miscellaneous itemized deductions through 2025 for W-2 employees, which narrowed what firefighters can deduct federally. But specific items still matter for state returns, side businesses, and career transitions.

  • Union and association dues
  • Unreimbursed protective equipment and boots
  • Required continuing education and certification fees
  • Work-related meal per-diems on extended shifts (where applicable)
  • Mileage between stations and training (not commute)
  • Second-job 1099 contractor income and expenses

Side businesses on the 24/48 schedule

The firefighter shift calendar leaves room for a second business, and most firehouses have a few: lawn care, pressure washing, home inspections, construction trades, CPR instruction. That income is self-employment income on Schedule C. The expenses that go with it (equipment, mileage, insurance, licensing) are deductible against it, and self-employment tax applies to the net. Once the side business clears more than pocket money, quarterly estimated payments keep April from hurting.

FLSA overtime and pension planning

Florida firefighters often have substantial overtime under the 7(k) exemption. Overtime income is fully taxable, but it also interacts with pension calculations and Social Security substantial-gainful-activity thresholds for those approaching retirement.

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Retiring from the department

Public safety retirement has its own rules. Qualified public safety employees who separate from service after age 50 can take distributions from their governmental plan without the usual early-withdrawal penalty. Retired public safety officers can also exclude up to $3,000 a year of pension income used to pay health or long-term care insurance premiums. DROP balances rolled directly to an IRA stay tax-deferred; DROP balances taken as cash are taxable all in one year, which is usually the wrong year to take them.

Working with us

Use our firefighter P&L worksheet to gather your annual income and expense breakdown, then send it in with your W-2s and any 1099s. We handle federal, state, and any multi-state returns from relocations or detail assignments.

Common questions

Can I deduct my gear and uniforms?
For federal tax (through 2025), unreimbursed W-2 employee expenses aren't deductible. Some states still allow the deduction. If you have 1099 side work, gear used for that work is deductible there.
What about PSLF and student loans?
Firefighters and first responders qualify for Public Service Loan Forgiveness on federal student loans after 120 qualifying payments. We coordinate the tax planning around it.
How is my DROP payout taxed?
As ordinary income in the year you receive it, unless you roll it directly into an IRA or another eligible plan. A direct rollover keeps it tax-deferred and lets you control the timing of withdrawals.
Do I owe quarterly taxes on my side business?
If the net income would create more than a small April balance, yes. We calculate the safe-harbor amount so penalties never enter the picture.

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