Fee-basis government official expenses
Varies
Can You Write Off Fee-basis Government Official Expenses?
Short answer: Yes: state or local officials paid by fees, not salary, can deduct job costs above the line.
Report them on Form 2106.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
BW-B23-00562
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Fee-basis government official expenses
Varies
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
Yes: state or local officials paid by fees, not salary, can deduct job costs above the line.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Yes: state or local officials paid by fees, not salary, can deduct job costs above the line. Report them on Form 2106.
Category
- Personal Tax Deductions
personal deduction
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