I am a volunteer reserve police officer. I have a full time job and do this as a hobby/community service. I do not get paid when I work. I personally had to buy most all of my police equipment in 2007, around $1500 worth. Other reserve officers have told me that these expenses were deductable and that they deducted them when they filed their taxes in the past, but they could not tell me how because their accountant handled it all. Are these expenses deductable? If so, can you guide me in the right direction?

Actually, the Government does appreciate your efforts to perform volunteer community service. With respect to your Reserve Police volunteer service, the IRS does allow expenses that you incurred but were not reimbursed to you to be deductible on your personal tax return.

Under the current tax code, the IRS treats these costs as charitable contributions that you may deduct on the 2008 income tax return provided you elect to itemize on your tax return.

In fact, you are specfically entitled to deduct all of the following costs as cash contributions on your tax return as follows:

- travel costs from home to the volunteer office,
-special tools or equipment purchased specifically for the volunteer work,
-phone calls,
-postage stamps,
-stationery,
-out-of-pocket costs and,
-unreimbursed parking and toll costs.

All of the above costs incurred are considered as a cash contribution included as an itemized deduction on your schedule A. The only caveat is that you should keep proper receipts and records that can substantiate these expenses.

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thank you so much for the guidance! it is a huge help!

You are most welcome especially to an Officer who provides volunteer community service, that is the least we can at asktaxguru.com to help you with your tax questions!

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