Sunglasses and Tax Deduction

[Rock Bottom]

I know I can't get an official legal answer here, but generally, does anyone know if sunglasses are an allowed deduction as a business expense for umps?

[noumpere]

I seem to recall something to the effect that it had to be something that could only be used for umpiring.  So, generally, only if you have some sort of special pair, or special lenses, and don't use them while, for example, driving to the game, or fishing while on vacation, etc.,

 

That said, I also seem to recall that the penalty for "over deducting" is not nearly as severe as the penalty for "under reporting income"

[MadMax]

4 hours ago, noumpere said:

So, generally, only if you have some sort of special pair, or special lenses, and don't use them while, for example, driving to the game, or fishing while on vacation, etc.,

@Rock Bottom, you can best believe that my $300 of Oakley Flak-jackets w/ PRIZM lens sets, that reside in my gear bag for use only with baseball, are deducted.

[Replacematt]

1 hour ago, MadMax said:

@Rock Bottom, you can best believe that my $300 of Oakley Flak-jackets w/ PRIZM lens sets, that reside in my gear bag for use only with baseball, are deducted.

And while it may be hard, if they do call you out on that, if you can show that is the case, it would be allowed.

[LMSANS]

I have a BS in accounting. I had a professor (a CPA) that said “you can deduct anything you want, just be ready to pay the tax/penalty when they call you on it.” Of course, that was 40 years ago...

[The Man in Blue]

I thought most accounting was BS.  

[maven]

19 hours ago, Rock Bottom said:

I know I can't get an official legal answer here, but generally, does anyone know if sunglasses are an allowed deduction as a business expense for umps?

Only allowed if they're not distracting.

[JimKirk]

On 8/30/2020 at 12:31 AM, Rock Bottom said:

I know I can't get an official legal answer here, but generally, does anyone know if sunglasses are an allowed deduction as a business expense for umps?

Yes. Article has best response regarding sunglasses (and sunscreens):

https://www.stptax.com/tax-tips/sunglasses-and-sunscreens/