Me thinks not.
Had a few 'discussions' with the old IRS about business expenses myself.
The IRS looks at business expenses and their EXCLUSIVITY and PERTENANCE to the business need.
A three piece business suit is not duductable because you can wear it outside of your business. A home office is deductable only to the portion USED FOR BUSINESS.
A club membership to stay in shape for refereeing sounds rather weak IMHO. I'm betting IF they allowed any of it it would be severly limited to season time of maybe the month before.
Beware - the more weird stuff you do the harder they look!
Get a doctors note that you must be in an inside Gym and then write that off as a medical expense - not a business for refereeing.
__________________
"Sports do not build character. They reveal it" - Heywood H. Broun
"Officiating does not build character. It reveal's it" - Ref Daddy
|