• 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%)