Specialized Tax Support for Law Enforcement
At Molen & Associates, we’ve been preparing tax returns for law enforcement professionals since 1980. From city police and sheriff’s deputies to state troopers and federal agents, we understand the unique financial challenges and opportunities that come with your career. No one does law enforcement tax preparation better—and we’ve got over four decades of experience to prove it.
Commonly Missed Deductions for Law Enforcement
Many officers miss valuable deductions simply because they don’t know they qualify. While some rules have changed with the Tax Cuts and Jobs Act (TCJA), several job-related expenses still offer tax-saving opportunities, especially for those who are self-employed or receive off-duty income.
Job-Specific Deductions You May Qualify For:
- Uniforms and Gear: Costs for purchasing and maintaining required uniforms (that aren’t suitable for everyday wear), boots, vests, belts, and other protective gear.
- Union Dues and Membership Fees: Dues paid to police associations or unions may be deductible if you itemize and qualify.
- Training and Certification Costs: Includes classes, seminars, and any continuing education directly related to your role.
- Off-Duty Work (1099 Income): Many officers work security or traffic control while off-duty. Income from these jobs is taxable, but you may deduct related expenses like mileage, uniforms, and gear if reported on a Schedule C.
- Home Office Deduction: If you run your off-duty business from a dedicated space at home, you may qualify for a partial home office deduction.
- Vehicle Expenses: If using your personal vehicle for off-duty work or commuting to multiple job sites, mileage and certain car-related expenses may be deductible.
- Cell Phone and Communication Equipment: If required for your job or your side business, a percentage of your phone plan and equipment may be deductible.
W-2 Officers vs. Self-Employed Officers
If you’re a full-time officer receiving a W-2, most job-related expenses are no longer deductible under current federal tax law unless you qualify for itemized deductions that exceed the standard deduction. However, self-employed or part-time 1099 officers can still deduct ordinary and necessary business expenses on Schedule C.
Important Tip: If you’re receiving both W-2 and 1099 income, accurate bookkeeping and strategic planning are critical. Our team at Molen & Associates helps law enforcement clients separate and track these income streams for maximum compliance and savings.
State and Local Considerations
Some states allow additional deductions or offer tax breaks to law enforcement officers. For example, certain pension contributions, hazardous duty pay, or local benefits may be treated differently depending on where you work. We stay up to date on these changes so you don’t have to.
What Documents Should Law Enforcement Officers Bring to Their Tax Appointment?
- W-2s from department(s)
- 1099s from off-duty work or side businesses
- Receipts for gear, training, and dues
- Mileage logs or vehicle expense reports
- Business income and expense summary (for self-employed work)
- Statements from retirement plans or pension funds
What About Retired Officers?
If you’re retired or receiving a pension, there are special considerations, especially around:
- Taxability of pension income
- Social Security coordination
- Qualified charitable distributions from retirement accounts
- Medical expense deductions
Why Molen & Associates?
Since 1980, law enforcement officers across Texas and beyond have trusted Molen & Associates for their tax needs. We understand your schedule, your financial concerns, and the nature of your income better than anyone else. We make sure you don’t leave money on the table—and we ensure you stay audit-proof while maximizing your deductions.
Conclusion
Being in law enforcement comes with unique financial responsibilities—and opportunities. Whether you’re patrolling full-time, managing off-duty contracts, or planning for retirement, specialized tax preparation can make all the difference.
Let the team that’s been serving law enforcement since 1980 take care of your taxes. Contact Molen & Associates today to schedule your appointment and experience the confidence of working with true experts.
