22 Tax Write-Offs for Self-Employed Referees
NAICS business codeYour NAICS business code is a six-digit string of numbers that shows the type of work your business does. NAICS stands for North American Industry Classification System. When you do your taxes, you'll enter it in Box B of your Schedule C.711210
Reviewed bySabrina Wiechart, CPASabrina is a Certified Public Accountant (CPA) with over 15 years of experience in tax preparation, planning, and S-Corp compliance. She holds a Master’s in Accounting and specializes in helping self-employed individuals make smart tax decisions. Sabrina is passionate about simplifying the S-Corp process and making sure every client keeps more of what they earn.As a self-employed referee, the ball's in your court when it comes to reducing the amount you owe in taxes. The IRS won't come to bat for you — you need to be diligent about tracking your own business expenses, so you can deduct them from your gross income and ultimately lower your tax bill.
If you're still learning the ropes of filing 1099 taxes, you might not be sure of what kinds of expenses you're allowed to deduct. That's why we've compiled this list of common write-offs for referees: to help you come out swinging when tax time approaches.
The price and upkeep of your referee uniform and shoes are tax write-offs.
This applies to clothing you can't reasonably wear outside of work. Everyday clothes don't qualify, even if you only wear them on the job.
Whistles, flags, and other equipment for refereeing are considered tax write-offs.
Educational courses and certifications to enhance your skills are considered tax write-offs.
This covers training that maintains or improves skills for the work you already do. Courses that qualify you for a new trade or profession are not deductible.
Log books, pencils, notebooks, and other office supplies can be written off.
If you belong to any professional organizations, you can write off the dues.
The share of your dues that goes toward lobbying isn't deductible — your organization can tell you what percentage that is.
Protecting yourself and your business with liability insurance? It's a write-off.
Fees to renew your license to perform your work are fully deductible.
If you drive for work ...
Your work may frequently land you on the road, driving to a sports event or picking up office supplies. Luckily, a portion of the money you spend on your car, like on insurance or repairs, can be written off your taxes.
Parking for a meeting downtown, or any other work trip, is tax-deductible!
A toll while driving to or from a work destination is tax-deductible!
If you buy a new car, you can write off part of the cost every year for five years.
Flashlights, tire iron, duct tape, and other tools you may need in your vehicle are deductible.
Car insurance monthly fees, registration, even roadside assistance are partially deductible — if you use the actual expense method. The standard mileage rate already covers them.
Oil changes, repairs, and regular checkups are deductible if you use the actual expense method. Take the standard mileage rate instead and they're already baked into your per-mile deduction.
If you discuss work at a restaurant ...
Knock your taxes out of the park by remembering to write off business meal expenses — like going for a bite or drink to talk about work with a coach, athlete, or fellow referee.
If you discuss work with a coworker, mentor, client, or prospective client, it's a write-off — 50% of the tab.
If you leave town for work ...
The business trip deduction can be a game-changer for self-employed referees!
If you travel out of town to attend a sporting event or industry conference, you can write off your travel expenses.
Planes, trains, and car rentals are all work-related travel costs that can be written off.
When you travel for work, lodging expenses such as hotel rooms or Airbnb are write-offs.
When you're traveling for work, your meals are 50% deductible — takeout included. (Long-haul truck drivers subject to DOT hours-of-service rules can deduct 80%.)
If you work from home ...
You might have gotten into refereeing because you love being on the court or field. But a lot goes into working as a freelance referee off the court, too!
Plenty of refs work from home on things like industry research or managing client paperwork. In cases like these, a portion of home office expenses can be claimed on your taxes.
A desk, chairs, lamps, and other home office necessities are all tax write-offs. Anything over about $2,500 gets depreciated on Form 4562 instead of written off all at once.
Repairs just for your home office are 100% deductible. Repairs to the rest of your home count too, prorated by your business-use percentage on Form 8829.
Gotta keep the lights on in your home office! A portion of your electricity bill counts.
Whether it's rental or homeowners insurance, you can write off a portion through your home office deduction.
It'd be hard to work in an office without running water, huh? Your water bill counts.
You need internet to do your job! If you claim a home office, deduct it prorated on Form 8829 along with your other utilities. Internet you pay for on the road, purely for work, is 100% deductible.
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