Officiating and the IRS

Thanks to Tom Schletz, CPAOfficial, LWSA

grschletzco@att.net

ISI Officials' Recertification Clinics 2

Officiating expenses are deductible!

IRS allows some expenses related to performance of service to be tax deductible“Generally, un-reimbursed expenses in performing

services for a qualified charitable organization are deductible.” (IRC 1704.37

Consult your tax advisor for specific information on your taxes.

9/23/2012 and 9/29/2012

ISI Officials' Recertification Clinics 3

Organizing your expensesDirect Expenses

UniformsTelephone, InternetMembershipTrainingBackground checksClipboard, bagSupplies: whistle, lanyard, etc.Office supplies

9/23/2012 and 9/29/2012

ISI Officials' Recertification Clinics 4

Organizing your expensesTravel Expenses

Auto TravelAt 14 cents per mileFrom home to meetParkingTolls

Air TravelLodgingMeals (only yours)

Unfortunately, we can’t deduct our time, just our direct expenses!

9/23/2012 and 9/29/2012