NEWS
Last Updated: 2/2/06, 1:55 PM
Approved 2005 Contract 4/3/05
2006 IRS Mileage Rate UPDATED 2/2/06
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ØAPPROVED 2005 CONTRACT (4/3/05)
At the April 3, 2005, meeting of the HTUA, David Thom presented the latest offer from the HTL for salary for the 2005-2007 seasons. The HTL proposed paying $68 in 2005 and $70 in 2006 and 2007. Members present at that meeting approved the offer.
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2006 IRS MILEAGE RATE from Scott Stilwell, Accountant and Tax Preparer Updated 2/2/06
Just an FYI for those of you who do itemize your taxes, and you should be tracking expenses and earnings as an umpire even if you don't itemize (business expenses can be used to offset earnings on your tax return), the IRS approved mileage rate for 2006 is $0.445, 44.5 cents, per mile. Since we are independent contractors by IRS definition, travel to and from games is a business expense reportable on form C of your tax return. Legitimate equipment and uniform purchases are also reportable. Buying a new shirt every year might be allowed, for example, but buying a new shirt every month would take some explaining, especially if they were all the same color, style, etc. And it depends on the situation. I was out of the game for a few years and had to buy all new shirts and equipment last year. A new umpire would do the same thing this year. That would be easily explained. But a veteran umpire buying all new equipment in one season would have some explaining to do. Just some food for thought. Consult your tax advisor for the best way to handle your particular situation.
My position on mileage was challenged by one of our umpires, and I reviewed it with one of my former bosses, a CPA with over 40 years experience preparing taxes. Because we are not employees of the high schools we work for, the HTUA, or normally any other organization hiring us for our services, we are by definition independent contractors. As such, this is, for most of us, a home-based business. Using this reasoning, we (my former boss and I) stand by the first opinion that this is a legitimate business expense and is reportable on form C if you report your income from umpiring on form C. However, I also stand by and emphasize the importance of my last sentence in the first paragraph--CONSULT YOUR TAX ADVISOR FOR THE BEST WAY TO HANDLE YOUR PARTICULAR SITUATION. This is not a black-and-white, clear cut situation for every umpire. And I do agree with one part of the challenge--if you travel from work to the the game, the mileage is FROM WORK, and there is little question that the mileage from work TO the game is deductible.
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