Tax Season

[Mark T. DeNucci, Sr.]

Originally Posted by Reffing Rev.

If you had more than $400 of income before expenses you may be required to pay SECA. That is 400 total, not just from 1 school/payer. You're going to need a schedule C and a schedule SE. If you are one of those who work tons of games, you may even be required to pay quarterly tax estimates.

Be careful with your business expenses for officiating. If audited you will probably lose most of the write-offs without very good substantiation.

It is not $400 income before expenses but taxable profit after expenses.

MTD, Sr.

[WhistlesAndStripes]

Originally Posted by Mark T. DeNucci, Sr.

It is not $400 income before expenses but taxable profit after expenses.

MTD, Sr.

Net income.

[Mark T. DeNucci, Sr.]

Originally Posted by Mark T. DeNucci, Sr.

It is not $400 income before expenses but taxable profit after expenses.

MTD, Sr.

Originally Posted by Whistles & Stripes

Net income.

If one has a profit of $400 or more on Line 31 of his/her Schedule C for 2015, then that person has to pay SSC taxes. If your figure on Line 31 is a profit it is a taxable profit.

MTD, Sr.

[Reffing Rev.]

1 more caveat

If game fee and mileage are on the same check then according to the irs they are both game fee/income. Mileage must be documented and paid separately from fees/wages/salary. I.e. if game fee is $100 and mileage is 100 miles, $50 (easy to do in Nebraska) and your check is for $150, then as far as the irs is concerned that game fee was $150.

Furthermore you can't claim mileage from "home" commuting to work isn't a tax break, but if you can document and substantiate that you have a designated home "office" for your officiating then you can claim mileage.

There is debate about mileage to camps/clinics, unless such camps are required by your employer or your "business"

In other words just be careful. But don't cheat on your taxes. Our avocation requires us to be credible men/women of integrity.

[Adam]

Originally Posted by Reffing Rev.

Furthermore you can't claim mileage from "home" commuting to work isn't a tax break, but if you can document and substantiate that you have a designated home "office" for your officiating then you can claim mileage.

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.

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https://www.irs.gov/publications/p334/ar01.html

[Welpe]

Originally Posted by Adam

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]

Originally Posted by Welpe

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.

[scrounge]

Originally Posted by Reffing Rev.

1 more caveat

If game fee and mileage are on the same check then according to the irs they are both game fee/income. Mileage must be documented and paid separately from fees/wages/salary. I.e. if game fee is $100 and mileage is 100 miles, $50 (easy to do in Nebraska) and your check is for $150, then as far as the irs is concerned that game fee was $150.

Furthermore you can't claim mileage from "home" commuting to work isn't a tax break, but if you can document and substantiate that you have a designated home "office" for your officiating then you can claim mileage.

There is debate about mileage to camps/clinics, unless such camps are required by your employer or your "business"

In other words just be careful. But don't cheat on your taxes. Our avocation requires us to be credible men/women of integrity.

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):



and the original IRS publication:

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

[Camron Rust]

Originally Posted by scrounge

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):



and the original IRS publication:

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

Note the line about temporary locations....

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]

Originally Posted by Camron Rust

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.