[Mark T. DeNucci, Sr.]

We are sports officials and 99.999,999,999,999% of the time we are independent contractors. So let us for the sake of this discussion assume that all of our officiating income falls under our status as an independent contractor.

All mileage that one drives for business purposes is deductible. One's home is considered to be the main office for the business. One drives to various schools to provides the services that one has been contracted to perform and to drive to various business related meetings. No were in the Schedule C Instructions for Line 9 (for 2011) does it mention "metro area". If one has to drive from Point A to Point B to officiate then that is deductible mileage.

I have been filing Schedule C's for officiating for 31 years and claim every penny of game fees (check, cash, whether a 1099 is generated or not). And I have claimed every 0.1 of a mile that I have driven for officiating, and have never had my return questioned.

Actually, the deductions (besides the mileage deduction) that are allowed are pretty easy: parking, toll roads, insurance (liability and game fee replacement), vehicle rental, repairs/maint. of equipment, postage, stationary (envelopes and such for correspondence), travel (air fair, hotels, and meals), association membership dues, registration fees, assignors fees, uniforms, equipment, laundry/drycleaning, publications, and education.

There is one deduction that the vast majority of officials do not know that they can claim and that is the interest on the car loan of the car that they drive when officiating. The amount that one can deduct is a prorated amount (miles driven for officiating divided by the total amount of miles driven for the whole year). The mileage deduction does not cover the amount of interest paid in car loans.

My better half created an Excel spreadsheet for me years ago. I use the spread sheet as well as my Outlook Calendar as my diary for tax purposes.

I have never had anyone prepare my tax returns for me. Filing Schedule C's are not really a very difficult thing to do.

MTD, Sr.