How to I claim football official's (Ohio High School) course fees and uniform costs on 1040?

[Hal_Al · Accepted solution]

Are you a paid official? If so,do you get a 1099-Misc or a W-2, Was the course to qualify you to become an official or to just maintain your skills or credentials. 

A course to qualify you to work is not deductible. The general rule is: Educational expenses to improve your current job skills are deductible. But learning a new job is not. 

A w-2 employee is  allowed to deduct your uniform and  other job expenses, subtracting what you were reimbursed (do not subtract your reimbursement if it was included on your W-2 as taxable income). TurboTax completes form  2106, which  then carries to Misc itemized deductions on Schedule A. The problem with this is that you only get to deduct that portion of  your misc deductions that exceed 2% of your AGI. and then only if your total  itemized deductions exceed the standard deduction.  (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule)

 In TurboTax, enter at:

Federal Taxes Tab 

Deductions & Credits

I'll choose what I work on

-Scroll down to:

-Employment Expenses

-- Job related expenses

A self employed person (1099-misc) can deduct the expenses directly on schedule C

[bwa]

Misread question - deleted.