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AVL Ump

Income Tax Guidelines for Sole Proprietorship Umpires

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Would like to see some guidelines on what is and what is not reportable and deductable for umpires working as sole proprietorship.  Equipment, meals, travel, insurance, car, cell phone, ArbiterSports,...Thanks in advance

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https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses

For me, that means equipment (including uniforms, but not including general-use clothes like socks), mileage, any fees (association, membership, Arbiter, state), and meals (when I'm either more than an hour from home and heading home, or more than 15 minutes from home in the middle of the day). If you had separate insurance for officiating (through NASO or whatever), that would be deductible. Car insurance is rolled into the mileage number (unless you're extremely meticulous about record-keeping for your vehicle AND don't drive a particularly fuel-efficient vehicle, you're much better off taking the mileage deduction).

I deduct portions my cell phone and Internet on my other (computer consulting) business, but if you're using it a lot for umpiring, you can pro-rate that as well.

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