business expense

[hspeck]

TP has a courier business like door dash. Can he legally declare expenses for carrying a gun and cost 

of ammunition.

[IRonMaN]

Just because he wants to feel like Wyatt Earp when he is making deliveries doesn't make it a legitimate business expense.  Unless Door Dash requires all couriers to be armed, it isn't deductible.

[rbynaker]

I'm curious, how much ammunition is being used in this trade or business?  I would guess the number of shots fired for business purposes would be somewhere around 0.

The answer may depend on whether you're on the south side of Chicago (I hear it's the baddest part of town) or nearby Naperville, IL (listed by Forbes as the safest city in the US (with 100K+ population)).  It may also depend on what's being "couriered."  Drugs?  That's a hard "no" under IRC 280E.  IRC 162 simply refers to "ordinary and necessary expenses."  Are these ordinary and necessary?

[abctax55]

Oh Rick.... the same thing flashed into my brain 🤣

https://www.youtube.com/watch?v=x2a5CjKOTlg

If you are dashing around with caviar or Wagu beef.... maybe?  

McDonald's - probably not.

[BobKamman]

Deductible in red states.  Not in blue states..

https://www.politico.com/news/magazine/2023/04/23/surprising-geography-of-gun-violence-00092413 

[MICHAELMARS]

If the service offers armed couriers then sure.  Include range fees and ammo for training.  Not knowing where this is located, wondering if he has a business permit?

[qbteachmt]

"wondering if he has a business permit?"

Permits? We don't need no stinkin' permits...

[taxes96786]

I didn't see anything in the article, posted by Bob, that says the IRS allows a gun/ammo (in any State) as an ordinary and necessary business deduction.

It would only be allowed if employer requires it. Although client would be considered an independent contractor...I question whether the company he contracts to has this requirement. It seems to me that they would share a liability therefore, should have a say in whether the contracted hire is carrying a weapon.

[sjrcpa]

Great article Bob.

Laura, you need to develop a sense of humor.

[taxes96786]

I have a sense of humor. I suspect it is too subtle for many on this site.

[IRonMaN]

Then maybe you want to save that sense of humor for those that really appreciate it.