IRS help

[Eastshire]

Originally Posted by Whistles & Stripes

I respectfully disagree. My patent leathers are used exclusively for refereeing, and I'm deducting them. Same with those awful polyester beltless pants.

On a side note. The Mileage rate just went to 48.5 cents per mile on January 1. During 2006, the rate was 44.5 cents per mile.

Hey, feel free to disagree. I'm just an accountant.

2007 U.S. Master Tax Guide by CCH Publishing (The tax bible as far as many accountant's are concerned) "The cost and upkeep of a uniform, including laundering and cleaning, are deductible only if the uniform is required as a condition of employment and is not adaptable to general wear."

The pants may be ugly but I'd lay odds that the IRS will find them to be adaptable to general wear. It's not how you use it; it's how it can be used.

[jeffpea]

I've been told by several people (and maybe even seen an article in Referee Magazine) that your mileage from work to the game site CANNOT be deducted, but the mileage from the game site to your home CAN be deducted. Either way, I would definitely check w/ an tax accountant as some of the suggestions listed previously seem to be liberal interpretations (from what I know) of the allowable deductions.....

[Kajun Ref N Texas]

Originally Posted by jeffpea

I've been told by several people (and maybe even seen an article in Referee Magazine) that your mileage from work to the game site CANNOT be deducted, but the mileage from the game site to your home CAN be deducted. Either way, I would definitely check w/ an tax accountant as some of the suggestions listed previously seem to be liberal interpretations (from what I know) of the allowable deductions.....

Close but not exactly. Mileage to a second job (this is the case for most of us who are calling ball) is deductible to the extent that it exceeds our normal commute to our primary job.

For example, if you commute 15 miles each way to work. Your work commute is 30 miles. You leave work and then drive 40 miles to a ball game, then drive 25 miles to get home. Then your 65 miles to the game less your 30normal commuting miles leaves you with 35 deductible miles.

Deduct all the expense of your officiating include all of your uniforms.

[andyref]

I agree with most all the above, mileage not just to games but to your meetings also, fees, uniforms and I dedut for all parts of my uniforms jerseys, pants, shoes, socks, etc. all those items that I only use to ref in. I understand what "Eastshire" said above about those items that can be used for personal use but I take the opion that I can show that these items are only used to ref so I take them and let the IRS say I can not. Also with uniforms you can take cleaning, at the beginning of the season I take my uniform to a cleaner and then use the cost from the cleaner as the fair market value to clean my uniform for evey game. If you get your assignment by the internet you can take a portion of your internet fee, also you can take a portion of your cell phone if you use this to be in contact with your partners, asignor, or school (it will probably be a small part). You can also deduct for meals when you are outside the area that you live in (ie the county or city you live in) to call a game, you can take the actual expense or take a portion of the pre dieum allowance that the IRS allows for your area. Also remember to report all your income not just the amounts that you receive a 1099 for. You are asking for problems if you do not.

[Eastshire]

Originally Posted by andyref

I agree with most all the above, mileage not just to games but to your meetings also, fees, uniforms and I dedut for all parts of my uniforms jerseys, pants, shoes, socks, etc. all those items that I only use to ref in. I understand what "Eastshire" said above about those items that can be used for personal use but I take the opion that I can show that these items are only used to ref so I take them and let the IRS say I can not. Also with uniforms you can take cleaning, at the beginning of the season I take my uniform to a cleaner and then use the cost from the cleaner as the fair market value to clean my uniform for evey game. If you get your assignment by the internet you can take a portion of your internet fee, also you can take a portion of your cell phone if you use this to be in contact with your partners, asignor, or school (it will probably be a small part). You can also deduct for meals when you are outside the area that you live in (ie the county or city you live in) to call a game, you can take the actual expense or take a portion of the pre dieum allowance that the IRS allows for your area. Also remember to report all your income not just the amounts that you receive a 1099 for. You are asking for problems if you do not.

Wow. You had better hope you never get audited because you will get hammered for some of this. Specifically, you cannot deduct expenses you did not actually incur. If you did not take your uniform to the cleaners after every game, you can't deduct the cleaning cost. Beyond which, they will deny the deduction if you can't produce receipts.

I will say this: there has been a lot, and I mean a lot, of bad and simply wrong advice given in this thread. If you don't want to get hammered in an audit, I suggest you visit your local CPA to discuss how to handle your return.

[BillyMac]

My accountant keeps it real simple. I give him the following information: total income from officiating, mileage for all games, scrimmages, meetings, clinics, and camps, cost of postage, cost of uniforms and equipment, cost of board membership, fees, and fines, cost of camps and clinics attended, additonal insurance not provided by our local board, and finally he allows me $5.00 per week for laundry.

[WhistlesAndStripes]

Originally Posted by Eastshire

Hey, feel free to disagree. I'm just an accountant.

2007 U.S. Master Tax Guide by CCH Publishing (The tax bible as far as many accountant's are concerned) "The cost and upkeep of a uniform, including laundering and cleaning, are deductible only if the uniform is required as a condition of employment and is not adaptable to general wear."

The pants may be ugly but I'd lay odds that the IRS will find them to be adaptable to general wear. It's not how you use it; it's how it can be used.

As a fellow accountant, CPA even, I'm deducting the whole uniform.

[26 Year Gap]

Your subscription to Referee magazine would be another deduction.

[Rich]

Originally Posted by Eastshire

Hey, feel free to disagree. I'm just an accountant.

2007 U.S. Master Tax Guide by CCH Publishing (The tax bible as far as many accountant's are concerned) "The cost and upkeep of a uniform, including laundering and cleaning, are deductible only if the uniform is required as a condition of employment and is not adaptable to general wear."

The pants may be ugly but I'd lay odds that the IRS will find them to be adaptable to general wear. It's not how you use it; it's how it can be used.

If I get audited over this, I'll make sure to show them my pleated black Sansabelt pants and my patent leather sneakers and ask them if they'd wear them out anywhere.

[Eastshire]

Originally Posted by Rich Fronheiser

If I get audited over this, I'll make sure to show them my pleated black Sansabelt pants and my patent leather sneakers and ask them if they'd wear them out anywhere.

You clearly have never seen how IRS auditors dress