Hi 2 Bead Pupa,

You asked the following questions:

1."What about tax write-offs ? Can a professonal tyer write-off his fishing trips and tying tools ?" Yes, a professional tier (or even part time tier)can write off fishing trips, meals for travel, mileage or a lease vehile like we do, fishing equipment, and tying tools, etc. You really need to get with an accountant to learn about the the tax angles. Let me give you one regarding Federal Excise Tax -- if you tie a fly with the idea it will be fished then the tax is due but if the fly is tied and mounted under glass it is considered art work and is not taxed. If you are a part time tier you can write off mileage but it requires keeping a mileage log. Even though I don't have to keep a mileage log, I do. It sure helped me during an IRS audit several years ago. For those of you who are guides client tips are taxable and a "red flag" item for the IRS. I was audited in that regard when I was guiding in Montana. By the way we passed both audits with flying colors.

2." Also , how much can someone earn without having to report the income on his taxes ?" I think that question was already answered.

3. One of you asked about quality of materials, I think it was Seege. Always use the best meterials available (if tying for $). Your time is the costly item in relation to the few cents spent on materials on a per fly basis. Take care & ...

Tight Lines - Al Beatty [url=http://www.btsflyfishing.com:48f61]www.btsflyfishing.com[/url:48f61]