Tax Return

[Welpe]

Grune, I read that same article and ran it by my tax person. She is an enrolled agent also and also worked for the IRS and even trained their auditors. She disagrees with the article because the mileage under officiating is not for another job but is considered a business expense as an independent contractor.

I'm not changing anything, and once again, Referee magazine puts out incorrect information.

[grunewar]

Guess IRS Agents are just like Lawyers......if you don't like the answer you're hearing from one, keep asking others until you hear the answer you want.

[Camron Rust]

I think the point of this issue is that the miles in any given day driven to/from your home (to your workplace) are considered commuting miles and not a business expense....you're going to/from work like anyone else and such miles are not deductible. The miles driven during the work day...after you've started work until you've finished work, are what is deductible.

I think salesmen often make their first and last stops of the day near their home to maximize deductible mileage.

[Altor]

I didn't read the article. Is there a change to the tax code this year?

This is the logic I've always used to deduct mileage to/from game sites using the 2010 IRS publications:

Publication 463

Office in the home.
If you have an office in your home that qualifies as a principal place of business, you can deduct your daily transportation costs between your home and another work location in the same trade or business. (See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business.)

Publication 587

Your home office will qualify as your principal place of business if you meet the following requirements.
· You use it exclusively and regularly for administrative or management activities of your trade or business.
· You have no other fixed location where you conduct substantial administrative or management activities of your trade or business.

Also, Examples 1 and 2 that begin at the bottom of page 4 would seem to apply to officials.

[Camron Rust]

Originally Posted by Altor

Also, Examples 1 and 2 that begin at the bottom of page 4 would seem to apply to officials.

There is one VERY important element in both of those examples...

She has an office in her home that she uses exclusively and regularly to...

It appears that fact that you do administrative task, phone calls, etc. at at home isn't enough to qualify for a home office. You must have an office space (room) that you use exclusively for job related work...nothing else....the same requirements needed for claiming a home office deduction.

[Drizzle]

Originally Posted by Camron Rust

I think the point of this issue is that the miles in any given day driven to/from your home (to your workplace) are considered commuting miles and not a business expense....you're going to/from work like anyone else and such miles are not deductible. The miles driven during the work day...after you've started work until you've finished work, are what is deductible.

I think salesmen often make their first and last stops of the day near their home to maximize deductible mileage.

This is how I do it. Being an independent contractor does not mean your commuting miles are deductible, so you do not include going to/from your home. However, people like myself with day jobs can take the mileage from my workplace to the game.

[Welpe]

Originally Posted by Drizzle

This is how I do it. Being an independent contractor does not mean your commuting miles are deductible, so you do not include going to/from your home. However, people like myself with day jobs can take the mileage from my workplace to the game.

My tax professional disagrees.

[The_Rookie]

Originally Posted by Welpe

Grune, I read that same article and ran it by my tax person. She is an enrolled agent also and also worked for the IRS and even trained their auditors. She disagrees with the article because the mileage under officiating is not for another job but is considered a business expense as an independent contractor.
.

I am a CPA by trade and agree with this logic and understanding. The bottom line is that people can't deduct mileage when going from their home to their place of business but seeing that we are not employees and running our own biz as "Contractors", then its a Biz deduction...Just my POV

[The_Rookie]

Originally Posted by The_Rookie

I am a CPA by trade and agree with this logic and understanding. The bottom line is that people can't deduct mileage when going from their home to their place of business but seeing that we are not employees and running our own biz as "Contractors", then its a Biz deduction...Just my POV

One more thing..When driving to the gym..we are going to the client's location..not our place of biz or our office.

[Welpe]

Thanks for chiming in, Rookie. This disagreement between professionals in the field is one reason why I am pretty conservative overall with my deductions and do not deduct anything for phone, internet use or meals that don't involve overnight trips for officiating and things like that. I don't even deduct laundry. I figure there's no point in drawing any extra attention to myself.

[BillyMac]

Originally Posted by Welpe

I don't even deduct laundry.

My accountant allows me $5.00 per week for laundry. I usually figure on twelve weeks, or $60.00. If they want to "send me up the river" for that, then so be it. As long as they don't put me in the same cell with Mark Padgett. I'm sure that cell would get pretty hot in the summer, with all that padding.

[Camron Rust]

Originally Posted by The_Rookie

One more thing..When driving to the gym..we are going to the client's location..not our place of biz or our office.

The client is your employer.

[Eastshire]

Originally Posted by Camron Rust

The client is your employer.

We don't have employers; we are independent contractors. Our client is our customer and we have to travel to their place of business to perform our services.

[Camron Rust]

Originally Posted by Eastshire

We don't have employers; we are independent contractors. Our client is our customer and we have to travel to their place of business to perform our services.

Technically true, I'm sure, but that still doesn't change the fact that your place of business is not considered to be your home by the IRS unless you have a distinct office space set aside for that purpose and only that purpose. Your kitchen table will not count. Most referees don't have a place of business at all.

As such, driving to/from a game from/to your home is considered commuting miles by the IRS, according to the article...and according to what I've heard before. Driving between from one game to another in a day is business miles. Driving from your day job to your game is business miles. Driving BACK to your day job after the game is business miles.

[Eastshire]

Originally Posted by Camron Rust

Technically true, I'm sure, but that still doesn't change the fact that your place of business is not considered to be your home by the IRS unless you have a distinct office space set aside for that purpose and only that purpose. Your kitchen table will not count. Most referees don't have a place of business at all.

You are confusing the rules for the deductibility of a home office with rules for establishing a principal place of business.

As such, driving to/from a game from/to your home is considered commuting miles by the IRS, according to the article...and according to what I've heard before. Driving between from one game to another in a day is business miles. Driving from your day job to your game is business miles. Driving BACK to your day job after the game is business miles.

That's a minority opinion.