(Federal IRS question, not a State question) I work in a Combo fire department, and recieve 15 dollars per call, which is taxed completely like other oncome, and we recieve a W2 form. Is it true you can deduct the first 360 of this income, and if so how do you do it ? Do you just subtract the 360 from the Gross total on the W2, or is there a form?

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