Am I to assume, with the last hurrah for this generation of tech suits, that Nationals will be huge, and therefore no 6th event?
Is it even worth it to enter 6?
Disclaimer again: I am not a tax professional.
Regarding deductions, etc.... Note that I also don't believe that your expenses would get deducted as a charitable contribution. You're not donating your expenses. For example, if you buy a uniform (polo shirt, white pants, etc.) for officiating, you don't donate those goods to the LSC/LMSC. You're keeping them yourself. As such, that's not a contribution.
What is can be is a non-reimbursed expense for your job. You don't necessarily have to be paid as an official for it to be a job.
Note that this requires you to itemize on Schedule A, and it's subject to the 2% limit. (I.e., your expenses must be more than 2% of your AGI - Adjusted Gross Income, before they can be deducted.)
There may be a way to get around this by going the Schedule C route, i.e., create your own independent business of officiating. The problem is that you have no revenue stream, which makes that highly highly suspect to the IRS. (The IRS does not like business entities that are designed to lose money.)
Again - I am not a tax professional.
-Rick
Disclaimer again: I am not a tax professional.
Regarding deductions, etc.... Note that I also don't believe that your expenses would get deducted as a charitable contribution. You're not donating your expenses. For example, if you buy a uniform (polo shirt, white pants, etc.) for officiating, you don't donate those goods to the LSC/LMSC. You're keeping them yourself. As such, that's not a contribution.
What is can be is a non-reimbursed expense for your job. You don't necessarily have to be paid as an official for it to be a job.
Note that this requires you to itemize on Schedule A, and it's subject to the 2% limit. (I.e., your expenses must be more than 2% of your AGI - Adjusted Gross Income, before they can be deducted.)
There may be a way to get around this by going the Schedule C route, i.e., create your own independent business of officiating. The problem is that you have no revenue stream, which makes that highly highly suspect to the IRS. (The IRS does not like business entities that are designed to lose money.)
Again - I am not a tax professional.
-Rick