Guard and Taxes

Every year since I started coaching color guard and actually getting paid for it, I've filed a Schedule C with my taxes. Over the years, I've realized there were some items I should have been tracking better throughout the year, or other items I wasn't deducting at all!

Before I share my thoughts (not expert tax advice!) I need to include a disclaimer.

Tax Advice Disclaimer

 

The information on this website should not be used in any actual transaction without the advice and guidance of a professional Tax Adviser who is familiar with all the relevant facts. Although the information contained here is presented in good faith and believed to be correct, it is General in nature and is not intended as tax advice. Furthermore, the information contained herein may not be applicable to or suitable for the individuals' specific circumstances or needs and may require consideration of other matters. I assume no obligation to inform any person of any changes in the tax law or other factors that could affect the information contained herein.

 

IRS Circular 230 Disclosure

 

Pursuant to the requirements of the Internal Revenue Service Circular 230, we inform you that, to the extent any advice relating to a Federal tax issue is contained in this communication, including in any attachments, it was not written or intended to be used, and cannot be used, for the purpose of (a) avoiding any tax related penalties that may be imposed on you or any other person under the Internal Revenue Code, or (b) promoting, marketing or recommending to another person any transaction or matter addressed in this communication.

Steps to Consider


Keep in mind my thoughts apply to those who are not paid directly through a school as part of an additional stipend if they are already a county employee (e.g., teachers who are also coaches in the same county).


Step 1: File the Schedule C
If you haven't been filing a Schedule C, definitely look into it. Essentially, you are self-employed, or an independent contractor. You make money (however small) by coaching students, and that is income recognized by the government, so that money needs to be reported to the IRS. Chances are your personal expenses are great and your stipend is small, so that will possibly work out in your favor (though not always). If you need to for the first year, seek a professional to do your taxes, then after that year you may be able to do it alone with something like TurboTax.

Step 2: Track Your Income
Some schools/programs may give you a 1099 form that states your income for the year, but if you're like me, you don't make enough at any one program to get those! I have to track exactly how much I get from each gig and I input each line separately depending on the source of income. For example, I work with one independent color guard, one high school color guard, and sometimes I work for a parade production company. Track your income however great or small.

Step 3: Save Your Receipts
All of them. If you think it may possibly sort of be deductible, save the receipt and you can decide what you need later.


Step 4: Track Your Travel Expenses
I set up an Excel spreadsheet every calendar year (it's the same year to year with minor tweaks). Here's a screenshot of a template (it's large, but I figured it would be useful!)

There are two main types of expenses, local and non-local (I don't know what else to call that second category), but I don't really bucket my expenses that way since that's not how Schedule C will ask for them. If you have any expenses reimbursed by the individual/program paying you, those are NOT deductible on Schedule C.


Most expenses I track include a date, location, and a description. Here is a list of expense categories I track:

• Travel: flights, taxi's, baggage fees, rental cars, gas for rentals, hotel
• Travel Meals: breakfast, lunch, dinner and snacks for any overnight travel away from your home area (check with IRS but there's a mileage minimum for this, I believe); I use this for my annual trip to WGI Championships in Dayton. IMPORTANT: This is a separate category from Travel because you can only deduct 50% of most of these expenses; TurboTax and other tools calculate this automatically
• Misc Expenses including Professional Development: some instructors get inspiration from art galleries, some from a Broadway show, others attend conferences. If you use anything like that for inspiration for your shows, it's deductible. That doesn't mean every show you go to is deductible, but if it somehow influenced your work in color guard, it is!
• Supplies: In the color guard world, there are supplies like tape and polls that may come out of your own pocket, but don't forget about music that you use in rehearsals. Track each receipt from iTunes or your music provider
• Communications: I am assuming you do not have a dedicated office in your house for color guard (that would follow different guidelines); if you're like me, you use your cell phone a TON for guard (calling/texting staff and members, running GPS to get to competitions, recording/uploading videos/photos to team sites) and so a portion of your cell phone bill is likely deductible
• Mileage: to/from rehearsal, to/from competitions (I keep a single list of locations and miles so I do not have to search for that again year-over-year - see below)
• Car Expenses: I rarely have these, but if you have a car expense directly related to guard, this is the category you'd use
• Tolls: I have to travel on a toll road to get to some local places, but there may also be tolls if you have to travel to a competition farther away

For mileage, I keep a running list of my locations to which I travel (e.g., each rehearsal site, competition site, etc.) with the round trip mileage between there and my home. Then as I enter a line for a specific date, I just reference that number in the Excel doc.

An alternative to tracking mileage in a spreadsheet is to use an app. I haven't before but I've been debating using one this week.


I also saw a great quote that helps explain a bit further what is considered deductible:

"To be deductible, a business expense must be both ordinary and necessary. An ordinary expense is one that is common and accepted in your trade or business. A necessary expense is one that is helpful and appropriate for your trade or business. An expense does not have to be indispensable to be considered necessary. To be deductible for tax purposes, expenses incurred for travel, meals, and entertainment must be ordinary and necessary expenses incurred while carrying on your trade or business. Generally, you also must show that entertainment expenses (including meals) are directly related to, or associated with, the conduct of your trade or business."

Step 5: What if I'm Unpaid?
Let's say you're paid a stipend for a High School guard from August through November for marching band, but then you have a camp in July for which you're not paid. For the time period that you were not being paid, that would be considered a donation of your time and services. And while you cannot actually claim a deduction for the value of your time and services, you can claim a mileage deduction for the miles you drove as a charitable donation expense. Note that the per mile deduction is different for volunteer activities than it is for paid work (I believe $0.14/mile for volunteering, $0.55/mile for paid work).


Step 6: Additional Expense Areas to Consider
For these areas, you'll need to seek out more advice, but it'll get you thinking!

• Depreciation on a computer or cellular telephone required to do your job
• Dues to chambers of commerce, professional societies and unions
• Education that is employment-related
• Home office or part of your home used regularly and exclusively in your work
• Job-search expenses in your present occupation
• Legal fees related to doing or keeping your job
• Licenses and regulatory fees as well as occupational taxes
• Insurance premiums
• Medical examinations required by an employer (our county requires a TB Test)
• Passport for a business trip (this is relevant now for domestic flights if you are from one of the states where TSA will not accept that state's license)
• Subscriptions to professional journals and trade magazines related to your work
• Tools and supplies used in your work (equipment purchased and not reimbursed for)
• Gift expenses related to your work
• Work clothes and uniforms, and their upkeep costs (generally these must be a true uniform or have the employer name on them to count; school logo would constitute uniform)

What Else Do You Know?


Hive mind, I know there are many of you out there who've done this for a long time. Leave comments below with your insights (and we know your comments do not constitute tax or legal advice!) and I can incorporate them into blog updates.

Life Lessons from Color Guard

Color guard teaches members so much more than how to dance and spin. It even goes beyond increasing flexibility and strength. Many members and coaches talk about teaching life lessons, but what are they? Here are five life lessons that I've learned from color guard that can help you succeed at life:

Self-Confidence. Remember the first time you stepped into a color guard audition? You had no clue what you were doing, you didn't even know what you didn't know, but you learned. The more you learned, the more confidence you gained. You also had coaches and teammates who would not give up until you came out of your shell, because the show depends on your ability to perform confidently. Real Life Application: At school or work, push yourself to do something you’re a little afraid of, because you know you’re going to rock it. Audition for the solo in the school play. Volunteer to present your work in front of a room full of suits. Just think of being on stage right before the curtain goes up, and think: I can’t wait to show them what I’ve got.

Determination. No one was born knowing how to do a 45 toss caught behind the back. You got there by practicing. You tried … you didn’t get it. You tried again … you got closer. And finally, you got it. Real Life Application: Take your determination to reach your goals to school or work, too. Spend an extra hour with your textbook. Track down that study guide—even if it’s in the scary part of the library where no one goes. Stay late to put together the best proposal. When your project calls for extra hours and work, you’ve got the endurance to handle it.

Precision. Dancers think they're precise? Color guard people watch professional dance performances and critique how precise they are (at least I know I do). We CAN'T do sloppy. Think back to your perfectionist coach. Would he or she accept anything less than the perfection from every single member, every time? Nope, and neither should you when it comes to school work or work projects. Real Life Application: Proofread your paper—twice. Double-check your calculations on your lab report. And when your boss or teacher walks by your desk, she’ll smile a little because, it’s actually pretty organized.

Teamwork. You know the importance of a team that’s in sync, throughout an entire 5-10 minute show. If a fellow member is lagging behind, the whole team is affected, and so is the final product. Everyone helps everyone to make sure they look good out on the floor. Real Life Application: Speak up and do your part on group projects, and encourage others to shine, too. Try to make a team or group member look not-so-great, and you’ll all end up looking not-so-great. To succeed in school, work and dance: Rely on your group, and let them rely on you, too.

Talent. Even if spinning and dancing are your strongest talents (or even if it isn’t), don’t forget you have others, too. Think of that amazing feeling when you’re peforming… that feeling exists in other parts of your life, too! Real Life Application: Are you an awesome baker? Volunteer your best-ever brownies for the bake sale or a party at the office. Do you have an eagle eye? Offer to proofread a final document. Play to your talents and not only will you feel good, you’ll leave a great impression.

What other life skills have you learned?

Color Guard: The Audition Mindset

It's the time of year when winter guard auditions start occurring, and it's a great time to really grow as a performer. I've attended auditions for the specific purpose of getting better, because it's a time when instructors can really push you and try out new ideas without worrying about a specific show yet.

Last year, Byron Valentine (of Zydeco and Fred J. Miller fame) posted his thoughts about what you should think about going into auditions, and this year I wanted to put my thoughts on paper (virtually...so to speak!).

With Stonewall Independent auditions only a week away (September 21!), here are my top five tips to get yourself in the right mindset for any audition.

These are on top of the basics like (a) bring your own equipment in case it's needed, (b) wear form-fitting dark clothes (unless told otherwise, (c) have your hair neatly pulled back so you don't mess with it at all, (d) stay hydrated....etc.

  1. Fake it Till You Make it  

As I posted before, Stonewall's number one rule is "Fake it Till You Make it." Oftentimes, the instructor is looking for you to perform well, and just make things work. They know that you'll have a very short amount of time to figure out the choreography and they're not looking for perfection. They're looking for someone to perform it no matter how well (or how little) they know the choreography. To help yourself LEARN how to perform, check out my blog here.

  2. Crave Corrections  

My favorite auditioners are those who come to us and ask "what else can I fix?" or "how can I do xyz move?" Better yet, we love it when auditioners use each other to figure out what they are doing wrong! It warms my heart when someone goes up to a vet and asks them to watch them do the work and then ASK for the feedback. If you go into the conversation requesting the feedback, your more willing to hear what someone has to say. However, if you get a correction without asking for it, just say "okay" or "thank you" (love the Broad Run HS girls that say thank you!). Then, try your darndest to figure out how to fix it! Just like on the judges sheets, recovery is important. If you can take that correction and do something with it, the staff will notice you. More importantly, they will be excited to work with you throughout the season.

  3. Embrace a Beginners Mindset  

"In a beginners mind, there are many possibilities. In an expert's mind, there are few." ~Shunryu Suzuki

When you enter the audition space, remind yourself of this quote. Anything is possible if you recognize that within this audition, you are a beginner. That's not a bad thing. You just don't know exactly what it is the instructors will give you in terms of choreography. You may not know the instructors or veterans yet. Even the veterans are entering a space where they are learning. They won't be given choreography they've seen before, just like the rookies! If you embrace that fact, it will both allow you to have confidence and the openness to absorb everything you can.

  4. Don't be Married to "Your" Technique  

Students who audition for a new guard sometimes don't realize that every instructor or team has their own version of technique on everything. If you take the opportunity to be in a beginner's mindset, you will also open yourself to new technique as well. This new guard may toss differently. They may hold their arms in second differently (like we do...we use Horton modern technique for this arm position, which isn't typical in color guard). They may do a lot of body wraps (again...we do this!) and you may not be used to that. Even as a vet, you can use the opportunity to FIX your technique. Assume there may be a bad habit that you have. Use the auditions to fix those technique habits because it's a time to learn, not to be perfect.

  5. Try Something New  

As I've mentioned, auditions are a time for instructors to try out some new things. At Stonewall Independent, we often try some crazy tosses, just to see what happens. It's important for those auditioning to try something new even if it's scary or different. That doesn't just apply to a single piece of choreography, but maybe there's a weapons audition and you've never spun weapon. If you're interested, tell the instructor on the side that you haven't spun before but you'd really like to give it a shot. That way they know you're knew at this AND you get a chance to try something fun and different! Maybe you don't make the weapon line, but the instructors will see that you're willing to try new things. Plus, there's value in spinning a different piece of equipment and learning bits and pieces that you can take and apply elsewhere. For example, in high school I learned how to catch solid on rifle, and that improved my solid catching on flag!


What other recommendations or thoughts do you have for those who are auditioning this month?

Color Guard: How a Being a Mom is like Being in Drum Corps

In the summer's of 1999 and 2000 (my age out), I was a proud member of the Carolina Crown Drum & Bugle Corps Color Guard. There were many details that were less than fun, and yet I never wanted to go home, and I marched two seasons (so clearly I liked it!).

Flash forward 14 years (eeeek!)....and now I am married and have a 7 month old daughter.

I was thinking about my time in drum corps, and realized "man, there are a lot of similarities to my life right now." As I went through a few band camp rehearsals, while simultaneously watching my daughter learn to crawl, I started taking note of specific similarities.

  Sleep:  

• You start to sleep in random places (like the couch, the nursery floor)
• You sleep whenever you can, like today, when I napped during her morning nap

  Eat:  

• You eat whatever's available, sometimes it's whatever's leftover or fast
• You have to stay hydrated (specifically if you're a mom who's nursing your little one)

  Schedule:  

• Your schedule is not your own, even though you planned to go to the grocery store at 10 AM, she may need a nap then unexpectedly
• You have sectionals (you and your little one), and ensemble (you, your little one, and your significant other), and each has their own purpose

  Injuries:  

• You're likely to have aches and pains

  Other Areas:  

• Repetition is the norm - what infant or toddler doesn't like doing the same thing over and over and over and over
• You have to think on your feet to answer questions or find a new way to solve an issue (dirty diaper during a road trip... too hard to stop and find a bathroom with a changing table...so you improvise!)
• You sing random songs (at least when I was in drum corps, we did..."we're here, because we're here, because we're here, because we're here....")
• You never want to mess up, but it's bound to happen

The most interesting similarity for me....I sing "You are My Sunshine" all the time!!!!!! Crown folks will understand!

What other similarities can you think of?

Color Guard: Teaching Jazz Runs to Marching Band

This past week I had to teach the band members (winds and percussion) how to jazz run because one of their drill moves requires them to move quickly and cover a large distance. It got me thinking about how I was able, in only 30 minutes, to get them all looking infinitely better than when we started...and I wasn't the first one to try to teach them this season!

Here are the elements of what I taught:

• Start with the left foot back, so that you step with that foot first
• Take one step all together first, and explain that you have to take a very large step and push off the back leg
• Then explain that you have to stay in plie (which we explained meant "fold" because you're folding your legs...and oddly enough they already knew what a plie was!)
• Then we sprinkled the guard members throughout the band so they could watch around them
• I had them add in their arms at their attention position (similar to below, but our band actually touches finger tips together instead of the traditional fist, because it requires even more stability)

• We gave them the rule that when they get across the stage, they must turn around and watch the people behind them (i.e., the rule isn't that they don't talk, but no talking is a result of them watching)
• Then we repeated multiple times with each line leading off every 8 counts, so they get the hang of it; each time I gave them ONE thing to think about and told them to make ONE thing better (See my post about Rule #7: Make One Thing Better)
• Then, because there were just THAT many corrections I needed to give, I had one line go at a time, all the way across; I gave them corrections and then had the next line go
• We then showed the band director a few times and he was impressed by their improvement!

Have you taught jazz runs to your marching band before? How'd you go about doing it?

My Week Ahead - Aug 3, 2014

In my second installment of my week ahead, Monday won't have the blahs because my week is exciting!

1. Dance: This week I get to take our little daughter to her first dance performance! We're seeing Taylor 2 and I'm hoping that even though she's only 6 months old, she'll love dance as much as I did from an early age.

2. Teaching: Saturday I get to teach Broad Run HS's Color Guard for the first time in quite a while! I have a three hour dance block in which we'll warm up, stretch, do some technique block, cover some basic and fun across the floors, and then learn a combo! Now I just need to figure out which song to use for the combo. Any suggestions? The front runner at the moment is Peace by OAR.

3. 4-H Fair: The annual Frying Pan Farm Park 4-H Fair ends Aug 3 and we're hoping to bring our little one to see the animals!

4. Coffee: Two days a week I'm a stay-at-home-mom (SAHM) and one of those days this week I'm meeting up with a friend so she can take a quick coffee break at work! I can't wait to catch up, and for her to see how much our little girl has changed since she last saw her about a month ago.

5. Leadership Coaching: This week at work I'm listening in to a webinar focusing on mindfulness within leadership and coaching. I'm loving coaching, and I'm someone who constantly wants to learn so webinar's like this excite me! Maybe I'll report back after the session to share what I learned.

Color Guard: My Yearly Water Speech

Every fall season I like to give my annual water speech before we get out into the long hot days of band camp. The math on this is very back-of-the-napkin and rule-of-thumb. I am not a doctor. I advise you to make your own decisions on anything related to health. My rule of thumb on soda  or caffeine (which have dehydrating effects) is that you drink a glass of water for each glass of soda/caffeine to stay hydrated (again, I'm not a doctor).

That said, I feel most students in color guard do not drink enough water to stay hydrated during rehearsals! Not only does that mean they are at risk for dehydration, it also means they're more lazy and lethargic during rehearsal!!! We cannot have that when it is an easy fix.

  What is Dehydration  

Simply put, dehydration is a condition that occurs when someone loses more fluids than he or she takes in.

  Causes of Dehydration  

In addition to illness, teenshealth.org states "...you can get dehydrated from playing sports. If you don't replace the fluid you lose through sweat as you go, you can become dehydrated from lots of physical activity, especially on a hot day. Even mild dehydration can affect an athlete's physical and mental performance."1

  Signs of Dehydration  

Thirst is an indicator of dehydration but is NOT an early warning sign. You are already dehydrated if you are thirsty. I usually find that I just start feeling off, or have a slight headach when I'm starting to get dehydrated.

Once it gets bad, you can start feeling dizzy or lightheaded, having a dry or sticky mouth, and having less or dark urine (less water in, less comes out!).

In extreme cases, if your body cannot cool itself properly, you can have heat stroke. Water isn't the only solution (because sometimes other factors can come into play) but regularly drinking water can help keep your body temperature regulated on a hot day.

  What I Say in My Water Speech  

Let's assume this information:

Item	Amount of Water	Total Water
Typical Day	6-8 glasses of water	48-64 oz of water
Per Hour of Exercise	1 glass of water	8 oz of water
Per 8 oz Soda/Tea/Coffee Consumed	1 glass of water	8 oz of water

Now let's assume a 4 hour rehearsal and 16 oz of soda consumed:

Item	Amount of Water	Total Water
Typical Day	6-8 glasses of water	48-64 oz of water
4 hour rehearsal	4 glasses of water	32 oz of water
16 oz soda at lunch	2 glasses of water	16 oz of water
TOTAL	12-14 glasses of water	96-112 oz of water

Point #1: You have to drink a LOT of water on a rehearsal day. Some folks even add more water if it's extra hot that day.

Point #2: Is it really worth drinking a soda/tea/coffee during rehearsal if you just have to drink more water to make up for it?

Point #3: Drink a glass of water before you leave the house so you're not starting the day off at a deficit. And drink water when you go home after practice.

Point #4: Drink smaller amounts periodically rather than gulping down 16 oz in one sitting. That way you're more likely to stay hydrated.

If you get down by a few glasses over the first couple days of band camp, you'll feel more tired and lazy than you really should. YES you'll be sore and tired, but why make it worse by dehydrating yourself!

One website for construction workers states they should drink an entire QUART of water every hour while working in the heat.2 Think about it in guard terms. That's four 8 oz glasses of water for every hour of rehearsal!

And for my independent guard kids (college-age mostly) who have to pay their own dues to march....

Point #5: Water is cheap :-) Stop buying expensive drinks!! Get a Britta and a reusable water bottle. Maybe I'll do the math on how much money someone spends if they drink a Gatorade per rehearsal for a winter guard season rather than water.

  I Want to Hear From You  

Do you have an annual speech of some sort that you give your team before the season starts?




Endnotes: 
1: http://teenshealth.org/teen/safety/sports_safety/dehydration.html
2: https://www.dir.ca.gov/dosh/etools/08-006/preventingandresponding2s1.htm

Dance: Teaching Turnout in Color Guard

Not all dance instructors can teach dance to color guard students. Similarly, not all dance choreography works with color guard shows. Over the years, I have learned to mesh what I know about dance technique and choreography with the requirements of what works in and what is needed for color guard shows.

Color guard is interesting. Nearly everyone I've ever taught had little to know dance experience so you have to start at the beginning. However, you also have some folks who are great performers and don't want to spend hours on super basic technique! So that means I have to teach the basics in a new way, and quickly.

  Teaching Turnout  

My preference is to get in front of the color guard during auditions and start from scratch every year, no matter how many vets or rookies there are. When teaching movement, I try to start with functions rather than steps. For example, when I teach turnout (usually the first thing I talk about), I don't say to the students that they should stand in first position and their toes and knees point on the 45, which is what I notice most color guard instructors do.

Instead, I start by working from the hip without explaining the end result we will get.

I have them stand there, and ask them to stand on one foot, and flex their free foot with a super straight leg. I ask them to rotate the leg from the hip in and out a number of times, then I ask them to place it down into the turned out position. Then we repeat on the other side, so that they are standing in first position once we finish both sides!

As I ask them to rotate, I talk about how the hip is a ball and socket joint. When I ask them to turnout over the first few weeks/months of the season, I remind them that they turn out from the HIP only, not the knee, not the foot. I also talk about the inner thigh rotating forward, the inside of the heel pulling forward, and the butt cheeks working by rotating in towards each other (no wonder ballerina's have great bums) not clenching together.

  Future Technique Posts  

I'd like to hear from you! What other things would you like me to explain about how I teach dance technique to color guard students? Leave a comment, and if I explain that technique, let me know if you want me to link to a blog or website of yours!