[Mark T. DeNucci, Sr.]

Originally Posted by KJUmp

Not a tax expert, but what about:
1) Cost for rule books, manuals, subscriptions, etc. that are not covered by association dues.
2) Tolls
3) Cost of any insurance that may have been purchased over and above what may have been included in association fees.
4) Assignor fees (if not included in association dues/fees)
5) Officiating software and or officiating web site fees
6) If not already included with uniform expenses:
a) uniform cleaning
b) uniform alterations/repairs
c) shoe repairs
7) Lost game fees
8) Association fines (for turned back games etc.)

Again, not a tax expert...just some other stuff to consider.

Regarding Item (7): Game fees are taxable income and if you do not get paid for a game then you have no income to declare, and you can not declare it as a loss against the game fees you have been paid.

MTD, Sr.