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Welpe Tue Feb 09, 2016 12:52pm

Quote:

Originally Posted by Adam (Post 980176)
Not the advice I got from a tax pro. Commuting to work from home is not deductible for W2 employees. No one I know of is W2 for officiating. Independent contractors (what we do) are different, though, and can deduct mileage to and from games.

As always, consult your tax professional.

That's the same exact advice I've gotten. I trust this lady, she used to work for the IRS and trained quite a few agents.

Adam Tue Feb 09, 2016 01:00pm

Quote:

Originally Posted by Welpe (Post 980211)
That's the same exact advice I've gotten. I trust this lady, she used to work for the IRS and trained quite a few agents.

I think the difference is whether you're going to a regular office, or whether you're going to other locations.

A realtor is a good example. They don't get to deduct mileage to the office, but they can deduct mileage they use to meet clients in other locations; whether they have a home/work office or not.

Camron Rust Tue Feb 09, 2016 02:49pm

Quote:

Originally Posted by scrounge (Post 980182)
Additionally, and probably of much more relevance to most officials, mileage from your regular work location to a temporary work location (which almost everywhere we officiate would be unless you're going to the same place so often that it's a regular work location) is deductible, regardless of home office status. The home office thing is essentially the same thing, since it would then be your regular location so travel from home directly to the temp work location would then be deductible.

Here's a handy chart from the IRS to help (not applicable if you work from home):

https://www.irs.gov/publications/images/11081l02.gif

and the original IRS publication:

https://www.irs.gov/publications/p46...link1000136362

Note the line about temporary locations....

Quote:

Temporary work location: A place where your work assignment is realistically expected to last (and does in fact last) one year or less. Unless you have a regular place of business, you can only deduct your transportation expenses to a temporary work location outside your metropolitan area.
I think this implies that someone only doing officiating for income can only deduct their mileage for games outside of their metro area but someone with a day job can deduct it at all times.

scrounge Tue Feb 09, 2016 03:27pm

Quote:

Originally Posted by Camron Rust (Post 980245)
Note the line about temporary locations....



I think this implies that someone only doing officiating for income can only deduct their mileage for games outside of their metro area but someone with a day job can deduct it at all times.

Indeed, that's how I read it from the text in the publication. Not just full-time officials, but anyone whose primary place of business is their home. If you work from home and that's your 'regular job' location, then any commuting to temporary work locations in your metro area would be considered non-deductible.

Welpe Tue Feb 09, 2016 06:27pm

I'm really glad this thread came up now. I'm going to have to discuss this in detail with my tax person since I started working from home this past year.

Adam Tue Feb 09, 2016 09:42pm

Quote:

Originally Posted by Welpe (Post 980295)
I'm really glad this thread came up now. I'm going to have to discuss this in detail with my tax person since I started working from home this past year.

Let me know what she says. I'm curious.


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