- Mileage to and from games and meetings
- Uniforms
- Umpire equipment
- Home office
• Percentage of square feet
• Utilities
• Computer
• Internet
• Phone - Insurance- ABUA
- Associate fees
- State fees- OHSAA
- Overnight travel for umpire assignments
Example:
Umpire 100 games at $55 per game = $5,500
With no home office tax due (20% bracket) = $1,100
With home office deductions
• Mileage (40 miles roundtrip avg) .56/mile = $2,240
• Uniforms = $200
• Fees, dues = $100
• Insurance = $40
• Home office (10% of home) computer, internet, phone, etc. = $500¬_____
Total Deductions $3080
Taxable Income $2420
With home office tax due (20% bracket) $484
Tax Savings: $616 (56%)