Tax write offs

[Odd Duck]

I also believe, check with your tax professional, that all mileage is NOT deductible. For example, the miles you drive commuting to work is not a deductible business expense. Therefore, it MAY be successfully argued that the miles from your "real" job to the game site and home are miles driven to and from your "second" job.

An accountant (MBA in accounting, not yet a CPA) told me that one way to possibly get around that is to formally set up a business with your home address since the most miles driven (for me) occur during summer ball. By having a formal business entity I can get up in the morning...check this forum, read over each POE, check a couple of things in the case book, verify directions to the tournament site, etc. (all a legitimate part of an officials duties), then drive to the site. Technically, I started my responsibilities as a basketball official at my home office (even though I don't take that deduction) and the drive to and from the site are most certianly an unreimbursed business expense.

All of that may be possible without an EIN from the IRS, but getting the EIN takes about 2 minutes and cost nothing.

It all comes down to keeping your receipts and maintaining good records. If you don't try to get creative, you should not have problems. Remember to show a profit occassionally (I think it is at least once every three years) or officiating will be considered a hobby and the expenses will no longer be deductible.