Tax info

[Ohioref3]

I was getting ready to do my taxes and was wondering what kind of writoffs I could take for my officiating. I do get a w2 in the mail and know that if you are self employed as an official that we can have some deductions and was wondering exactly what deductions I am entitled to.

[ljudge]

One thing I'm sure of....If you're a member of NASO that's fully deductible. It says that right on the invoice you receive.

[WhistlesAndStripes]

Originally Posted by Ohioref3

I was getting ready to do my taxes and was wondering what kind of writoffs I could take for my officiating. I do get a w2 in the mail and know that if you are self employed as an official that we can have some deductions and was wondering exactly what deductions I am entitled to.

Did you get a W-2, or was it actually a 1099?

[TXMike]

It is a business. You can deduct lots of stuff, i.e. mileage, meals, uniforms, clinic fees, training materials, etc etc etc. NASO does have a booklet on taxes for officials.

[jrfath]

Also laundry, automobile depreciation. I believe it all goes in the Schedule C. If you use Tax Cut or something similar, answer all the questions about running your own business.

[BktBallRef]

Originally Posted by jrfath

Also laundry, automobile depreciation. I believe it all goes in the Schedule C. If you use Tax Cut or something similar, answer all the questions about running your own business.

That's a slippery slope you're going down.

Do you do laundry at your house on a regular basis? I would think so. Therefore, you can't deduct the cost of laundry detergent, water and a washing machine, just because you wash your uniforms a couple of times a week.

To deduct automotive expenses, the vehicle must be used solely for said purpose. Do you use the vehicle for any other purpose? You can't even go to the store to buy a gallon of milk.

[kentref]

Originally Posted by BktBallRef

That's a slippery slope you're going down.

Do you do laundry at your house on a regular basis? I would think so. Therefore, you can't deduct the cost of laundry detergent, water and a washing machine, just because you wash your uniforms a couple of times a week.

To deduct automotive expenses, the vehicle must be used solely for said purpose. Do you use the vehicle for any other purpose? You can't even go to the store to buy a gallon of milk.

Agreed.
I've never claimed auto expenses but I do claim a number of other expenses. A tax prep program like 'Turbo Tax' makes it pretty simple because it prompts you for the info. I keep track of my expenses throughout the year on a spreadsheet that is organized by the expense types in 'Turbo Tax' so all I need to do is plug in totals (into Turbo Tax) for a given expense type. It works well for me.

[wisref2]

Originally Posted by BktBallRef

That's a slippery slope you're going down.

Do you do laundry at your house on a regular basis? I would think so. Therefore, you can't deduct the cost of laundry detergent, water and a washing machine, just because you wash your uniforms a couple of times a week.

To deduct automotive expenses, the vehicle must be used solely for said purpose. Do you use the vehicle for any other purpose? You can't even go to the store to buy a gallon of milk.

As far as car expenses, you can deduct mileage if you do it properly. You don't have to use the car 100% for officiating. You do have to keep track of your mileage and there are some expenses you can write off that are prorated based on the percentage of business use. A good tax software makes it pretty easy.

[BktBallRef]

Originally Posted by wisref2

As far as car expenses, you can deduct mileage if you do it properly. You don't have to use the car 100% for officiating. You do have to keep track of your mileage and there are some expenses you can write off that are prorated based on the percentage of business use. A good tax software makes it pretty easy.

My reply was not concerning milelage. My reply was directed to the other poster's automobile depreciation deduction.

However, there's still confusion among many concerning mileage. For example, if you go to work, then drive to a game from work and then return home after the game, the IRS considers that to be part of a normal commute and that is not deductible.

Also, there's confusion among some concerning meals. You can't deduct a meal just because you were hungry and grabbed a Happy Meal on the way home after the game. You have to eat everyday whether you work a game or not. Just like going to lunch at your regualr job isn't deductible, neither is this. To deduct a meal, you would have to meet with someone (your assignor for example) regarding officiating, document the discussion and pay. Then you could deduct 50% of the meal.

[insatty]

All of the deductions referred to are reported on Schedule C, on which you will also report all of your officiating income. If you keep good records like I do regarding your deductions, you will probably have a net loss that will reduce your adjusted gross income. If you have too many losses over the years, you risk the IRS recharacterizing your officiating "business" as a hobby and disallowing any loss.

[Dakota]

Originally Posted by BktBallRef

For example, if you go to work, then drive to a game from work and then return home after the game, the IRS considers that to be part of a normal commute and that is not deductible.

Actually, it is the opposite.

The IRS does not allow commuting expenses from your house to your place of work, even if you are an independent contractor.

So, if you go home after your "day job", dress for the game, and then drive to the game, the second drive to the game is considered commuting to your place of work as an official.

OTOH, if you go directly from your day job work place to your officials job work place, that is considered transportation expenses, not commuting, and is deductable.

CAVEAT: I am not an attorney. The above is my opinion of the tax law only.

[BktBallRef]

Originally Posted by Dakota

Actually, it is the opposite.

The IRS does not allow commuting expenses from your house to your place of work, even if you are an independent contractor.

So, if you go home after your "day job", dress for the game, and then drive to the game, the second drive to the game is considered commuting to your place of work as an official.

OTOH, if you go directly from your day job work place to your officials job work place, that is considered transportation expenses, not commuting, and is deductable.

CAVEAT: I am not an attorney. The above is my opinion of the tax law only.

Your opinion is incorrect, based on a post by a CPA on the Basketball board.

[Tom.OH]

Originally Posted by insatty

All of the deductions referred to are reported on Schedule C, on which you will also report all of your officiating income. If you keep good records like I do regarding your deductions, you will probably have a net loss that will reduce your adjusted gross income. If you have too many losses over the years, you risk the IRS recharacterizing your officiating "business" as a hobby and disallowing any loss.

I have been a football official for 7 years and have never come close to having a "loss" in income. How do you offset so many game fees? I deduct dues (state and local), uniform and equipment costs etc. The IRS raising the mileage to $.485 per mile did help but I also paid more for fuel to drive to the games. I have read about others reporting losses on other boards but have not found out why or how.

By the way when are taxes due?

[BktBallRef]

Originally Posted by Tom.OH

I have been a football official for 7 years and have never come close to having a "loss" in income. How do you offset so many game fees? I deduct dues (state and local), uniform and equipment costs etc. The IRS raising the mileage to $.485 per mile did help but I also paid more for fuel to drive to the games. I have read about others reporting losses on other boards but have not found out why or how.

Agreed. Must not work many games if you net a loss.

[Dakota]

Originally Posted by BktBallRef

Your opinion is incorrect, based on a post by a CPA on the Basketball board.

From the IRS. Who do you believe?

Car Expenses
To take a business deduction for the use of your car, you must determine whether the use was business or personal.

If the answer is personal, no deduction is allowed. Personal use includes commuting – driving from your home to your regular place of work.

A deduction may be allowed if you have multiple jobs or businesses. Driving from your home to “business one” is commuting, but driving from “business one” directly to “business two” is deductible. Also, you are usually allowed to deduct transportation costs for going from your home to temporary workplace regardless of the distance.

Deductible car expenses can include the cost of 1) traveling from one workplace to another, 2) making business trips to visit customers or attend business meetings away from your regular workplace, 3) going to temporary workplaces.