1127 tax question (cops and firemen)

[frannn]

DH is NYPD and pays a type of city non-resident city tax called 1127. I've read conflicting info that you 1) can deduct this on your Schedule A (line 5-NYS/local income taxes paid), and alternately that 2) you can not deduct this on line 5, as it is a condition of employment (and not technically a tax), and must claim it as a misc non-reimbursed employee exp on Sched A, subject to the 2% of AGI. Does anyone know which of these views is correct? I'm thinking the second, unfortunately.

 

[seashoreCM]

Where do you file form 1127? Is it part of an income tax return?

 

[Bobcats2003]

It is considered an occupational tax (see pub. 529 pg.5 on irs.gov). You would claim it as an unreimbursed employee expense, line 21 sch A....like you said, total has to be more than 2% of AGI