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My tax guy suggested also deducting my cell phone as a business phone. I purchased a GPS devise last year as well for getting to games and put that in as a deduction for expenses.
Lots of officials in the area do not record any income from games for taxes. I would not be to worried about those of us that may do it incorrectly. We can always point the finger to those who don't do it at all.
I have listed my income and expenses for taxes 7 years now. It seems to work.
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