1. Officiating and the IRS Thanks to Tom Schletz, CPA Official, LWSA grschletzco@att.net

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 2 ISI Officials' Recertification Clinics

3. Organizing your expenses Direct Expenses Uniforms Telephone, Internet Membership Training Background checks Clipboard, bag Supplies: whistle, lanyard, etc. Office supplies 9/23/2012 and 9/29/2012 3 ISI Officials' Recertification Clinics

4. Organizing your expenses Travel Expenses Auto Travel At 14 cents per mile From home to meet Parking Tolls Air Travel Lodging Meals (only yours) Unfortunately, we can’t deduct our time, just our direct expenses! 9/23/2012 and 9/29/2012 4 ISI Officials' Recertification Clinics