Whenever my wife comments that I work a lot of games, I remind her of the tax deduction every year. I'm always in the negative because of the mileage.
(

, that could be a selling point to get more officials.)
If you do make a profit, you also need to pay the Self Employment Tax.
Mileage to/from meetings, clinics, games. Percentage of the cel phone bill and internet. Video tapes/dvds, Datebook, Ref magazine/NASO, Dues and fees, Tolls, Gear. (I have an office too.)
It adds up. Have receipts.
My next license plate:: SHDL C ROX