What is fee-basis official?

[LucyGoodell]

I'm going over unreimbursed employee business expenses, and
TurboTax wants to know if I was a "fee-basis official".

Both TurboTax help and IRS info (Instructions for Form 2106)
merely define this as a:

"state or local government official ... who is an employee
of a state or political subdivision of a state and is
compensated, in whole or in part, on a fee basis."

What does "fee basis" mean?

My expenses were in connection with a job as a high school
sports coach. I was considered as a public employee. The pay
was a flat amount, the same for any coach and unrelated to
the length of the season or how much time was put into the
job. Payment was made as a single lump-sum at the end of the
season. Was I a fee-basis official?

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[Frederick E. Jorden]

LucyGoodell wrote:

> I'm going over unreimbursed employee business expenses, and
> TurboTax wants to know if I was a "fee-basis official".
>
> Both TurboTax help and IRS info (Instructions for Form 2106)
> merely define this as a:
>
> "state or local government official ... who is an employee
> of a state or political subdivision of a state and is
> compensated, in whole or in part, on a fee basis."
>
> What does "fee basis" mean?
>
> My expenses were in connection with a job as a high school
> sports coach. I was considered as a public employee. The pay
> was a flat amount, the same for any coach and unrelated to
> the length of the season or how much time was put into the
> job. Payment was made as a single lump-sum at the end of the
> season. Was I a fee-basis official?

No a fee based official is perhaps a Secretary of State
who gets to keep all or part of the fees companies pay to
incorporate a business. What you are talking about is a
salary.

--
Frederick E. Jorden http://fejcpapc.com/
Frederick E. Jorden, CPA PC
10049 Midlothian Tpk - 2-H Richmond, VA 23235 EMAIL fej...@erols.com
(804) 320-6210 FAX (804) 320-6211

[DORFMONT]

I think a fee basis official is an appointed commissioner
or other temporary employee who is paid by the job, i.e.
per case heard, per inspection performed, per estate
administered, etc. I have a former city councilman client
(small town outside L.A.) who was given the choice of being
a statutory employee (Yes!!!!) or an independent contractor.
Let's hope he wasn't a fee basis public offical (per vote).

Linda Dorfmont EA

[LucyGoodell]

"No a fee based official is perhaps a Secretary of State
who gets to keep all or part of the fees companies pay to
incorporate a business. What you are talking about is a
salary."

Thanks for the clarification.