Tax tips

[RecRef]

Originally posted by ChuckElias

I have a cell phone and I certainly do use it for officiating, but I use it for personal stuff too. Can I deduct the cost? If not, what would be the requirement for me to deduct the cost? Would I have to prove that I use it ONLY for officiating? I would be willing to get another cell phone if I could write off the whole cost, but again, this seems a little too generous for the IRS. Any ideas?

Chuck

And what about a PDA where I keep my schedule, association list, expenses, and mileage? Plus hopefully one day the rule book and case book.

[eventnyc]

Originally posted by Jurassic Referee
I've had some partners that I should have been able to put down as "dependants".

Don't laugh but, I've had some partners that were probably wearing depends. How old is too old? I hope I don't stay out there that long.

[RecRef]

Originally posted by eventnyc
Don't laugh but, I've had some partners that were probably wearing depends. How old is too old? I hope I don't stay out there that long.

Don't worry, the legs will tell you when.

[Barry C. Morris]

Originally posted by secondyear
Chuck,
Great question! I've been thinking the same thing!

Barry, do you have any advice?

LG

You are really only supposed to deduct the expense in relation to your percentage of business use.

[ChuckElias]

Originally posted by Barry C. Morris
You are really only supposed to deduct the expense in relation to your percentage of business use.

So if I had a cell phone and used it only for officiating, with the exception of a couple calls home to tell my wife I'm stopping off for pizza and diet cokes, I could still write off 90% of the monthly cost?

Also, how about if I didn't use it all for a month, b/c I didn't work any games or something. Could I still write off those months' bills?

Chuck

[Barry C. Morris]

Originally posted by ChuckElias

So if I had a cell phone and used it only for officiating, with the exception of a couple calls home to tell my wife I'm stopping off for pizza and diet cokes, I could still write off 90% of the monthly cost?

Also, how about if I didn't use it all for a month, b/c I didn't work any games or something. Could I still write off those months' bills?

Chuck

Yes and Yes.

[mpeterson_1]

So am I to understand that mileage can only be written off if coming from a primary job? Mileage from home on a Saturday doesn't count? Mileage to home never counts? Sounds like a bad deal. And what exactly is the mileage rate now?

[SOWB_Ref]

Sorry so late to reply but I wanted to be a little clearer on the rules before I responed.

Barry, I am not disagreeing with you out of hand, but I would hope you can provide a clearer explanation as to why we can't deduct the mileage from the game to home.

As I reviewed the IRS tax publication covering this (Pub. 463) it would appear to me that you are basing your interpretation on that being an sports official is a second job. Why can't it be considered as a temporary work location? We are clearly not working at the same place day to day. And we don't have a resonable expectation that the job will last regularly over a year. If we are able to consider ourselves as temporary, we gain that deduction going from the game home regardless you are coming first from a primary job.

A little help on this would be greatly appreciated.

[Barry C. Morris]

Originally posted by SOWB_Ref
Sorry so late to reply but I wanted to be a little clearer on the rules before I responed.

Barry, I am not disagreeing with you out of hand, but I would hope you can provide a clearer explanation as to why we can't deduct the mileage from the game to home.

As I reviewed the IRS tax publication covering this (Pub. 463) it would appear to me that you are basing your interpretation on that being an sports official is a second job. Why can't it be considered as a temporary work location? We are clearly not working at the same place day to day. And we don't have a resonable expectation that the job will last regularly over a year. If we are able to consider ourselves as temporary, we gain that deduction going from the game home regardless you are coming first from a primary job.

A little help on this would be greatly appreciated.

The mileage from game to home is called "commuting" which is nondeductible. Yes, I am considering refereeing to be a second job. I can't refute your argument regarding temporary work location because I am at home on vacation and don't have access to my research material but I believe that would only apply to your primary job.

There was a column in "Referee" magazine last year that discussed this and they gave the same interpretation of these laws as me, for what that's worth.

By the way, if you want tax advice, IRS publications are the worst place to look.

[SOWB_Ref]

Thanks for the response,

I agree that if you consider officiating a "second job" you can't make the deduction from home to game or vise versa.

I just haven't seen it explained why we are obligated to view it as such.

I don't agree that reviewing the publication that defines the tax laws as the worst place to look. That is like saying the worst place to learn the rules of a sport is to read the rulebook. I will say that it could be better written but it is the rulebook we are suppose to follow to acurately determine our tax liability.

I would be very interesting in learning the month/year of the referee magazine in question that talks about mileage deduction.

Have a good vacation.

[NCAAREF]

Also don't forget to include laundering exxpenses for your uniforms. If your wife does them (like mine does) trust me, she'll let you know what it's worth.

[renoref]

See article by Jany Sabins titled Taxing Profession in Officiating.com's football section. Dated April 15 2002. You'll need to be a member.Good tips.

[Barry C. Morris]

Originally posted by SOWB_Ref
I don't agree that reviewing the publication that defines the tax laws as the worst place to look. That is like saying the worst place to learn the rules of a sport is to read the rulebook. I will say that it could be better written but it is the rulebook we are suppose to follow to acurately determine our tax liability.

Have a good vacation. [/B]

Thanks for the good wishes. Unfortunately, it wasn't that great. My wife developed double pneumonia and I spent most of it nursing her. Hopefully, she's through the woods, now.

I want to disagree with your disagreement, here.

The IRS does not make the rules. Congress makes the rules. The IRS is charged with collecting tax and they frequently skew their interpretations of Congress' laws and publish them in their publications to collect more tax from you. That's why they are not the best source. It is best to find another independent source for tax guidance.