"Sports Officials - Umpires, Referees"

"Protect Yourselves - No One Else Will!! "

The Internal Revenue Service has determined that all amatuer sports officials are independent contractors. As an independent contractor, you are in business for yourself, making your services available for a fee, independently or as a member of a local sports association. Whether you are member of a sports association or not, income earned is reportable and taxable.

Self-Employment Income - Independent Contractor
It is a common misconception that if a taxpayer does not receive a Form 1099-MISC or if the income is under $600 per payer, the income is not taxable. There is no minimum amount that a taxpayer may exclude from gross income.
All income earned through the taxpayer’s business, as an independent contractor or from informal side jobs is self-employment income, which is fully taxable and must be reported on Form 1040.
Independent contractors must report all income as taxable, even if it is less than $600. Even if the client does not issue a Form 1099-MISC, the income, whatever the amount, is still reportable by the taxpayer.

Monies you pay to join an association such as dues, registration fees, mileage to and from contest sites are "tax deductible". So is the equipment, uniforms you purchased to conduct your contracting services. Take a look at this FEDERAL INCOME TAX IMPLICATIONS FOR SPORTS OFFICIALS for items you can deduct. Click Here for PDF version. Do consult your tax advisor and/or IRS website for more information.

Officials and W-9
Sports officials are responsible for completing and signing a Form W-9. Give the form to your association's secretary or treasurer for filing. Why the Form W-9? The IRS requires all independent contractors (umpires, referees, judges) to post a Form W-9 with their respective association. As an athletic official, you are in business for yourself, must report all monies earned on Form 1040. You can deduct from your income,