I have just completed my first year of officiating (fp softball and football). I have kept track of my expenses and income. My football association will send me a 1099. How do I report this on my fed taxes (AL state if you know)? I haven't read the instructions, but I think a Schedule C is in order for the feds.

Any tips or suggestions are welcome

AUsomTiger

P.S Used to be Rookie Ump on Mcgriffs.

For what it's worth, we use an accountant(Not H and R Block or some chain but a actual CPA) to do our taxes. He has been worth his weight in gold :)

A Schedule C is in order for your Federal Taxes. I filed one every year for my 17 years as an ASA umpire. My association is fortunate enough to have a CPA as one of it's members and he held meetings to instruct us what to put down. Here's a list, and pardon me if I leave anything out:

ASA, NFHS, or whatever dues, plus any local association dues
Uniform costs--shirts, pants, socks, underwear, hats, jackets, sweaters, shoes, etc.
Dry cleaner and laundry costs for uniforms.
Gas, oil, mileage, maintenance costs involved for your vehicle that you use to travel to games. Mileage is from home if it's a weekend, or from your main job to the games during the week. (I hope you kept a mileage log)
Food that you eat and PAY FOR at games, tournaments.
Equiptment costs

But, since you've never done a Schedule C before, go to a CPA or H&R Block for assistance, or the Feds may question your return.

Good Luck,
Elaine

I've been a Schedule C for many years in my various self-employed endeavors. Just remember that every mile you drive, every piece of umpire equipment you buy, every long-distance call you make, every dollar of association dues you pay, and so on, is an expense incurred to produce income. Be sure you list all those items on your Schedule C.

In addition to the Schedule C, there's also the social security form - I think that's Schedule SE. I used a cpa for one year and referred back to what he had done for a number of years. Over the past 5 years or so, I have been using the TurboTax software. In talking to a couple of cpa's and/or auditors, they aren't likely to be able to do any better than this software - any many of them use the professional versions.

Steve M

"Gas, oil, mileage, maintenance costs involved for your vehicle that you use to travel to games."

I believe you can either claim milage, or keep an itemized list of gas, oil, maintenance, etc., but not both.

Whatever you do, REPORT the money. I was audited in 1981, and not only was "clean", but got $200 back. A friend of mine was audited around then, and as luck would have it, the auditor was a basketball fan, and had seen him officiate PAC-10 games on TV. He was hit for three years of NCAA BB, football, FED FB and BB, and also had officiated in the USFL. Not only the taxes, but interest and a hefty fine, as well.

Bob

Thanks for the info everybody. Waiting on a few more forms to come in and then the fun begins.

AUsomTiger