How to report expenses for an amateur athlete?

[bob032148]

I am mentoring a full time amateur athlete ( Figure Skater) who received a 1099-Misc income form (line 3 -other income) from the US Figure Skating Association--an award for high potential US team skaters. This is the first time he received any financial award and I am helping with the taxes.

How can I show the expenses (greater than the 'income' )involved in training for the sport? As a business expense? What form will the software use- how can I get the program to ask about business expenses?

[Coleen3]

You can't. The expenses are not deductible. If it were a business (income in Box 7 as a non-employee), then you could deduct expenses. As an amateur athlete, these are personal expenses.