Officiating - Income Tax Information

The following information is to be used as an introduction to the filing of taxes as an official.  This is not intended to be an actual manual or guide to tax preparation.  The sole intent of this information is to help getting you thinking about your taxes and maybe offering some insight into what needs to be done as an official for filing of taxes.

Official Classification
       *  Independent Contractor - responsible for taking care of all taxes
       *  Employee - Employer takes out for taxes - Receive W-2 Forms


Income
        * Game Fees
               *Checks and Cash both have to be reported

        *  Mileage


Expenses
      *  Personal expenses - not deductable

      *  Business expenses - deductable

              *  Car
              *  From primary job to game site is deductable
              *  To game site from home is not deductable (unless home
                   is primary place of business
              *  1999 - Jan to March, deduction is 32.5 cents per mile, April
                  to December is 31 cents per mile.

       *  Legal and Professional

       *  Travel
               *  Hotels if overnighting

       *  Meal & Entertainment (only if gone overnight)

       *  Dues and Subscriptions

       *  Uniforms
               *  If can't be worn as regular clothing

       *  Supplies

       *  Home office Expenses

       *  Keep receipts

Forms to fill out
       *  1040

       *  Schedule C - Profit or Loss from Business

       *  From 2106 - Employee Business Expenses

Plan now for 2000 Taxes
 
       *  KEEP GOOD RECORDS!