Tax Time

[chapmaja]

Originally Posted by scrounge

Hmm...I think I'd reconsider using that CPA, or at least clarifying if that's really what he said.

The key to understanding deductibility of officiating expenses is understanding that the schools/locations at which you officiate are almost assuredly temporary work locations, distinct from your regular job. It doesn't matter where you consider the home of your officiating business, the key elements are your primary residence and whether your regular job is in another location.

If you have a regular place of employment outside the home, then any travel to a temporary work location (which isn't the same as a second job at another, fixed and regular location) between either work or home is deductible. Training and camps, being business expenses and also not a regular first or second job, would likely qualify as well. You don't have to do these tortured "in excess of" calculations.

If you work at home, then you're out of luck on this one - travel even to temp work locations is only deductible if it's outside your metro area.

Here is a handy chart from the IRS (yes, they're good for something) that pretty clearly lays it out:



And the underlying publication:

https://www.irs.gov/publications/p46...link1000136362

Look up the definition of job and employee vs independent contractor. This is where things get murky.