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: Food for Auditions or Long Rehearsals

Have you ever wondered what you should eat and drink before, during and after long rehearsals or auditions? Well here's the post for you!

  The week before (or the weeks between rehearsals)  

• Do not drastically change what you eat; it won't make much of a difference
• Do not drastically reduce portion size, or skip meals
• Stick to the same amount of food you normally eat

  The night before  

• Steer clear of anything that causes water retention, especially if you're required to wear all black form fitting clothing for an audition!! Minimize sodium intake, particularly by avoiding highly processed foods
• Stick to whole, natural foods like fresh fruits and veggies, legumes, salmon, brown rice
• Drink LOTS of water (see my water post here)
• Eat a hearty dinner since during rehearsals/auditions you'll have less of a chance to eat a larger meal

  The morning of  

• Don't skip breakfast!
• Some options include: Greek yogurt, banana, berries, granola, oatmeal egg and wheat toast
• Make sure you include a protein
• Bananas will help increase the potassium level and decrease cramping
• Drink at LEAST one glass of water before you leave the house
• Avoid refined sugar, since it will give you very short term energy

  Just before  

• Put something in your stomach about 1-2 hours before moving so you can keep up your strength
• Some options include: trail mix (no chocolate in it!), granola, banana with peanut butter
• If you eat a bar of some sort, get one with few ingredients and make sure there are no additives or preservatives; one I love is the Lara Bar
• Avoid anything with sugar alcohols because they tend to cause gas, cramping, and bloating. Ingredients to look for are sorbitol, xylitol, malitol and any other ingredient ending in "-ol" which are all sugar alcohols
• If you like cow's milk or soy milk, both give you protein and the energy you need but aren't hard to digest so they won't sit heavily in your stomach

  During  

• I like to pack a myriad of snacks so I always have something I can quickly grab
• Some of my standby options: fruit, granola bar, Lara Bar, applesauce pouches (no added sugar), fruit leather (no added sugar), raw natural almonds, dried cranberries, and raisins
• Stay hydrated throughout! Aim for about 8 ounces an hour, at a minimum

  Afterwards  

• If you ever talk to someone who works out a lot, the same rule applies: eat protein!
• Some options: edamame, hummus, nuts
• A friend mentioned her trainer told her to drink a glass of 2% chocolate milk! Make sure to get the good stuff though, so look for antibiotic free, hormone free milk
• Keep hydrating after your rehearsal or audition

  Avoid or Reduce  

• The sugar alcohols we already mentioned
• Caffeine: A small amount is okay, but only one cup of coffee will do the day of
• Alcohol (for those guard folks in independent groups and are older): it dehydrates you and will make you feel icky if you drink anything the night before
• Energy Drinks: most of them are full of non-natural ingredients, caffeine, and SUGAR

And to reiterate the point about water, you should drink half your weight in ounces every day, and more when it's hot outside or when you're highly active. For example, your baseline should be if you weigh 150 lbs, you would drink approximately 75 oz of water per day.

Reference:

• http://pointemagazine.com/issues/februarymarch-2012/your-best-body-audition-day-diet?utm_source=facebook&utm_medium=social&utm_campaign=justdance&utm_term=auditions&date=080614

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?