The Official Forum

Quote:

Originally posted by KGB
Be careful........

The Indianapolis IRS office is currently looking at Schedule C's closely and others are likely to be soon as well...Yours truly is getting audited on 2/24/05.

I AM NOT AN ACCOUNTANT, but I can tell you 3 things I believe from my experience preparing for my audit with my tax professional.

1. I am thankful I have always claimed every penny I have made officiating.

2. Meals are not deductible if you are not away from your tax home overnight.

3. If you have a day job, the only mileage that is deductible is from your primary job to your game site, one way. The trip to your day job and home from your game is considered commuting and is not deductible (even though trip home from game is likely more than trip home from work)Mileage to and from you games on your days off is not deductible.

I keep spotless records and the only issue I will get gigged on is the miscalculation/misapplication of deductible mileage.

I HIGHLY suggest you consult an Enrolled Agent (tax professional, most are former IRS auditors) for a specific guidance!

The NFHS "Officials' Quarterly" (Spring 2005) has a just in time article titled "Taxes and the Sports Official". I was unable to find a link to the magazine at the Fed website and the article is not yet archived. But, all the high school officials should be getting this magazine coincident with their local association dues. With regard to the meals question there is not requirement that the official be gone overnight, just meet the common sense test of whether or not you could have eaten at home. Confirms 50% limitation. Article states that email expenses can be deducted as a business expense as well. Welcome news to some who live on this site.