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Discussion Forum Index --> Advanced Tax Questions --> BOOMER (aka FBM) DEDUCTION

Discussion Forum Index --> Tax Questions --> BOOMER (aka FBM) DEDUCTION

HAPPY TAX (talk|edits) said:

21 January 2008
Can anyone point me to an authoritative source of information for what US Navy personnel refer to as the "Boomer" deduction (aka the FBM deduction)? This is supposedly a special deduction for members of "two-crew" fleet ballistic missile submarines. The theory is that, per Rev Rul 67-438, the submarine is the sailor's tax home. Therefore, when the sub deploys and is being manned by the other crew, the sailor is "forced" away from his tax home (the submarine), thereby turning his living expenses (rent, meals, utilities) into 2106 expenses. Among the submarine community, this deduction is considered sacred, but I'm having no luck coming up with a reliable source for information on it.

I found this website, but it's hardly authoritative:

And I found this obscure and worthless excerpt by searching

Question: The FBM deduction (Boomer), when will we be given guideline on how to compute accurate deductions for the Trident subs? There are 2 crews (blue/gold). One crew is on ship, second crew off ship, their "tax home" leaves them. How should this be handled?

Answer: Complex and technical assistance on this very specific issue is available by contacting:

               Internal Revenue Service
               Asst. Commissioner "International"
               Attn: CP:IN:D:CS
               950 L'Enfant Plaza SW
               Washington D.C.  20024

I would greatly appreciate any help. I think I can handle the 2106 and tax calculations, I just need to know whether it's legit. Please don't dismiss it out of hand. Right or wrong, the write-off has been around for forever. I know that doesn't necessarily make it authentic, but among FBM submariners, it's precious.

Sandysea (talk|edits) said:

21 January 2008
I have a client I did a return for in 05 that from the Dept of Navy had a worksheet attached for Rev Rul 67-438. You need a worksheet to show the number of off ship days and for refit days, training days, etc. On top of form 2106 you need to write "Two crew nuclear submarine" (IRC Rule 67-438, 1967-s, C.B.82). The letter from the navy will tell how many days were on ship/off ship in the current year and this will be a standard when crewmembers were required to reside away from their tax residence....

HAPPY TAX (talk|edits) said:

21 January 2008
Thanks for the response. I actually found that worksheet at But is it correct that these procedures will end up with the crewmember being to claim what would otherwise be normal living expenses (rent, utilities, meals) for his time at home since he is away from his tax home during certain periods of the year? I understand that the expenses will have to be allocated.

Sandysea (talk|edits) said:

21 January 2008
Yes....if another crew is on his "home" the submarine, then he can take part of his expenses for having to live at his residence...funny but it is true :)

HAPPY TAX (talk|edits) said:

21 January 2008
Thanks again. The client just came, and we finished the return. There was no need for the boomer deduction since he zero'd out his tax long before he needed that. Now at least I can sound semi-intelligent on the topic, and that's good enough for me.

Sandysea (talk|edits) said:

21 January 2008
hehehe; it is a schedule a deduction btw

HAPPY TAX (talk|edits) said:

21 January 2008
True, Schedule A via 2106, but he didn't need it.

Bottom Line (talk|edits) said:

22 January 2008
Sandy - I AM impressed. Is there anything you don't know or haven't run into?

SWilki9999 (talk|edits) said:

9 February 2008
If the submarine is our tax home and the sub goes into the shipyard and becomes uninhabitable, why can't non-trident submarine sailors take this credit? The same conditions that allow SSBN sailors to deduct these expenses exist for submarine that is uninhabitable.

My Tax Guy Steve (talk|edits) said:

16 February 2008
I worked the Volunteer Income Tax Assistance center in Bangor, WA and dealt primarily with Trident Submarine Boomer deductions. The deduction does stem from the Navy utilizing the command as the Sailors residence as noted by the address on the W-2. While, the is accurate and is similar to the work sheets used at the Bangor (VITA) center. The only item that I would differ upon is the mileage. Most of our Sailors do not travel home for lunch and it does not accurately reflect their mileage. Since most do not keep mileage logs it is often better to under-estimate the mileage. The reason the fast-attack submarines and all other Navy ships in refit (shipyard repairs) cannot take advantage of this is the even though the ship or submarine may not be inhabitable it is still there. The Navy provides alternate space for its Sailors to sleep but they are still attached to their tax home.
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