Should little league softball umpires receive 1099s?

Answer 1

Absolutely. The Internal Revenue Service considers income from officiating as taxable income to reported as income. It is very important that you maintain excellent records of all the payments that you received and all the expenses incurred. If you are paid at least $600 by an association, school or school district (or university, individual school, etc.), they are required to send you an IRS Form 1099. Even if you do not receive a 1099, you must claim all of your officiating income on a Schedule C. Because you are itemizing on the Schedule C, you are entitled to business-related deductions. For more information, consult your accountant and/or visit the IRS website.