6th event at SC Nats?

WHAT?!?! Not drinking until Sunday ... what's that about? Did I miss some kind of a reverse blue law rule change? No going drinking until Sunday? Can I withdraw my entry? Cause if there ain't beer, I ain't swimmin'... Apparently the new way of taking your swimming seriously is to be a teetotaler until the meet is over. The rest of us will be gathering at the local watering hole... (True story: my first swimming day at Clovis was fine, but I was slightly disappointed in my times. Had a couple beers with a friend over dinner...PRESTO: next day I had one of my best ever at a nationals. It does a body good.)

I'm not sure about USMS but if you officiate for a USA Swimming meet your expenses are tax deductible.What expenses are those exactly -- sunblock? those nifty white t-shirts? post-USAS-meet beers to quell the ringing voices of psycho swim parents*? Apparently the new way of taking your swimming seriously is to be a teetotaler until the meet is over. The rest of us will be gathering at the local watering hole... (True story: my first swimming day at Clovis was fine, but I was slightly disappointed in my times. Had a couple beers with a friend over dinner...PRESTO: next day I had one of my best ever at a nationals. It does a body good.) Yeah, Chris, you clearly are not taking this sport seriously enough. :) * I forgot ... that's my voice in my head

What expenses are those exactly -- sunblock? those nifty white t-shirts? post-USAS-meet beers to quell the ringing voices of psycho swim parents*? Those and more. There are many officials that travel on their own dime to volunteer their officiating at meets. Sometimes that travel is a drive across the state. Sometimes that travel is a flight to Omaha to officiate at Olympic Trials. Hotel stay, meals while at the meet. Any uniform requirements.. the polo, the white pants (or whatever color is locally mandated)... heck, even your whistle can be taken as an officiating expense. If you're driving to the meet as an official, you can deduct your mileage expense. -Rick

If you're driving to the meet as an official, you can deduct your mileage expense.-RickEven if I'm going to the meet already to watch my kids? I was a bit flip in my earlier comment, but I'm interested in this. Every year we battle to get enough of our parents certified as officials and it ends up being largely the same group of parents who officiate meet after meet. We've been trying to think of creative ways to incentivize people to become officials; if they truly can deduct expenses that might help nudge some people along the path towards officialdom.

Even if I'm going to the meet already to watch my kids? I was a bit flip in my earlier comment, but I'm interested in this. Every year we battle to get enough of our parents certified as officials and it ends up being largely the same group of parents who officiate meet after meet. We've been trying to think of creative ways to incentivize people to become officials; if they truly can deduct expenses that might help nudge some people along the path towards officialdom. My limited understanding is that since the LSC or USA Swimming is a 403-B your time is considered a contribution, along with your expenses. This was confirmed to me by about 3 officials I sat with at a recent meet out of town. Whether or not your kids are there is irrelevant. Remember, deductions are never dollar for dollar on your taxes. But, every little bit helps. I'm no expert so consult your tax advisor but I have heard this from a number of sources.

SwimStud wrote I hope you are joking. If not, talk about being elitist! Do you realize how much these people are getting paid? Don't forget to take into account the number of hours they are working, too. I now have you signed up with Fortress to time for a session in Atlanta - we'll try to at least get you in the same lane...:applaud: After they pay you for the session, you can go out to dinner and buy anything you want off the McD menu:banana: You might even have enough leftover to get an ice cream cone for dessert. Jeff no need to go ballistic. I never said they should work 12 hours, I just said they got paid for their time--if not enough for them, they are entitled to withold their labour. Should they get paid more? That's not my call. I fully appreciate what they do at any meet of any level. That's not the point. The point was costs...I'm not suggesting cost stay flat and output gets forced up. If USMS wants me to get into the finance operations side of running Nats I'm always available to talk. Since you're handling timing shifts, how do you want to pay for my flight, accomdation and incidentals? Lastly be careful what you wish for, I might just end up timing your lane...it could wreck a season... :D

Disclaimer: I am not a tax professional - you should consult a tax professional or the IRS for official information. I don't think time can be deducted as a donation. At least not in this situation. What is the "fair market value" of your time as an official? I could decide that my time is worth $1000/hour, and deduct it? From IRS publication 526: www.irs.gov/.../ar02.html You cannot deduct the value of your time or service. I believe there may be certain special exceptions to this... but I don't think any of them would cover for officiating. -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

Seriously though it's Nats...you're there anyway, and it' not like you're going drinking until Sunday. . To watch you swim, people need to be drinking a lot before sunday.

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 I'll let you know if I get away with it. My name is Paul Smith.