Business expense

[shoover]

I have a client that works a full time job and has a lawn care business. He has a DUI conviction. In order to continue to drive for his work and business he had a breathalyzer installed in his vehicle. He also has cost for monitoring. Are these legitimate business deduction?

[dascpa]

I don't have a fact answer but to me that's like saying I got a speeding ticket on my way to a lawncare job and it should be a business expense.  Nope.

[Skylane · Accepted solution]

 non deductible expenses include civil or criminal fines or penalties. 

https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleA-chap1-subc...

(f) Fines and penalties
No deduction shall be allowed under subsection (a) for any fine or similar penalty paid
to a government for the violation of any law.

[IRonMaN]

I once had an electrician trying to deduct lasik eye surgery.  He was told that it wasn't a deductible business expense.  His response was that he should be able to deduct it through his corporation because he needed to see to do his job.  The moral of the story is - you can justify anything if you try hard enough........... but that still doesn't make it deductible.

[TaxGuyBill]

I think I disagree with the other answers.  I don't see why it can't be a vehicle expense (if they use Actual Expenses).

This isn't a fine or penalty to the government for doing something illegal.  It is a fee to maintain their legality to drive.