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Clothing cleaning expenses, if there are those that don't wash their own uniform.
While my wife was returning from officiating a state tournament, the transmission went out on our vehicle. She was able to deduct additional expenses for out of town lodging, phone calls, car rental to get home and to return and retreive our vehicle after repairs. Put a rather significant dent in her earnings.
Additionally, I have a volunteer ski patrol buddy that his tax accountant has instructed him to deduct the expenses of exercise equipment used to maintain his personal physical conditioning. This one seems a bit of a stretch to me. Agreeably, as officials we need to be in good physical condition to perform our job and hence earn money. But deducting the expense of a bicycle, roller blades, weight machine, athletic club fees, running shoes, exercise clothing, etc. seems far fetched. Perhaps someone here has some better guidance. Any tax lawyers among our people?
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"There are no superstar calls. We don't root for certain teams. We don't cheat. But sometimes we just miss calls." - Joe Crawford
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