correctional officer claim meal allowance?

NO..........The IRS is very clear on who can claim meal allowance and the circumstances that have to be met to claim that. Look under the instructions for form 2106, employee expenses.

Look this up in Tax Almanac. I recall seeing a discussion there about this recently and apparently there's at least one jurisdiction where, based on the demands of the precinct and the job duties of the officers, the meal deductions were allowed. Chances are remote that your client is in the same jurisdiction and performs the same fieldwork as the officer with the allowed deductions, but it may be worth a check.

This may be similar to the thing your client refers to. My client, who works at a federal facility in South Carolina, gave me a copy of some documents when he first started working there, and I made this as a fill-in-the-blank form for attaching to his tax returns.

I have no way of knowing whether the same thing is available in other states, but I wouldn't be surprised. Most like the union, or a trade association. If you can tap into a group of federal law enforcement retirees, that may be the richest source of information.

I hope this helps.

You may recognize this, but I should point out that this is a deduction for the state tax return, not the federal.

here is an excerpt from the regs:
? 119. Meals or lodging furnished for the convenience of the employer
(a) Meals and lodging furnished to employee, his spouse, and his dependents, pursuant to employment
There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if?
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)?
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If?
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employee?s gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply?
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employer?s employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.

I don't disagree. Are you replying to my post or the original question?

Sounds like the correctional officer needs to be locked up toget the free meals

There shall be excluded from gross income of an employee the value of any meals or lodging furnished to him, his spouse, or any of his dependents by or on behalf of his employer for the convenience of the employer, but only if?
(1) in the case of meals, the meals are furnished on the business premises of the employer, or
(2) in the case of lodging, the employee is required to accept such lodging on the business premises of his employer as a condition of his employment.
(b) Special rules
For purposes of subsection (a)?
(1) Provisions of employment contract or State statute not to be determinative
In determining whether meals or lodging are furnished for the convenience of the employer, the provisions of an employment contract or of a State statute fixing terms of employment shall not be determinative of whether the meals or lodging are intended as compensation.
(2) Certain factors not taken into account with respect to meals
In determining whether meals are furnished for the convenience of the employer, the fact that a charge is made for such meals, and the fact that the employee may accept or decline such meals, shall not be taken into account.
(3) Certain fixed charges for meals
(A) In general
If?
(i) an employee is required to pay on a periodic basis a fixed charge for his meals, and
(ii) such meals are furnished by the employer for the convenience of the employer,
there shall be excluded from the employee?s gross income an amount equal to such fixed charge.
(B) Application of subparagraph (A)
Subparagraph (A) shall apply?
(i) whether the employee pays the fixed charge out of his stated compensation or out of his own funds, and
(ii) only if the employee is required to make the payment whether he accepts or declines the meals.
(4) Meals furnished to employees on business premises where meals of most employees are otherwise excludable
All meals furnished on the business premises of an employer to such employer?s employees shall be treated as furnished for the convenience of the employer if, without regard to this paragraph, more than half of the employees to whom such meals are furnished on such premises are furnished such meals for the convenience of the employer.