I bought a safety helmet for my volunteer firefighter work.

Out of pocket expenses for charity work are an itemized charitable deduction. 

You should likely report your expenses as charitable donation.  Expenses related to volunteer work, such as purchasing a safety helmet, are considered charitable contributions because they are made to support a qualified charitable organization (e.g., a volunteer fire department).

To report your expenses for supporting the volunteer fire department in TurboTax, follow these steps:

• Eligible Expenses: You can deduct out-of-pocket expenses directly related to your volunteer work, such as the cost of the safety helmet, uniforms, and supplies.
• Qualified Organization: Ensure the fire department is a qualified charitable organization under IRS rules.
• Itemize Deductions: You must itemize your deductions on Schedule A of your tax return.

To enter your donations into TurboTax

1. Open or continue your return. Be sure you are signed into TurboTax for the link in Step 2 to work.
2. Go to donations to charitable organizations.
3. Select the Yes button to answer the question: Did you make any donations to charity in 2024 ?
4. If you have an account with ItsDeductible, select Yes to begin the process of importing your donation information; if you select No, continue to the next step.
5. Follow the onscreen instructions to finish entering your donations