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Tax software is always deductible, regardless of whether you need to file a Schedule C.
Remember to deduct any officiating related subscriptions -- Referee Magazine (NASO), if you are a paid member of Officiating.com, any dues you pay your state or local association.
All uniform and gear related expenses.
Camp and clinic fees.
If you travel to officiate, then unreimbused travel expenses are included. I take a few trips to work baseball tournaments each year and since the sole purpose of those trips is to umpire the tournaments, just about everything spent is deductible.
Referee Magazine has a pamphlet/booklet on tax treatment for officials. I'm thinking about ordering it, and it sounds like it would be perfect for you, Chuck.
Mileage is not as easy as it sounds. If you commute from your primary job, you can only deduct that additional mileage. I keep a log of every game worked, because that's the only way to know how much I've made and how much mileage I've driven. If a school pays mileage, then obviously you can't double dip.
Rich
(who used to live in Natick, MA)
[Edited by Rich Fronheiser on Dec 18th, 2002 at 11:05 AM]
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