I have a Law Enforcement officer, whom is told by his fellow colleges, that there is a formula to add to your itemized deductions to account for not being able to take a lunch, which their tax person does for them every year. I am unable to find any information on this, and it sounds a little iffy to me. I know that if lunch is purchased while on duty, that it is not deductible, however, cannot find anything if you are at a facility, and in your employment bylaws, are unable to take an unpaid lunch (or any breaks because you cannot reasonable be away from your post at any time), for any sort of tax credit, deduction, etc.. on federal tax filing.