Per the IRS.GOV and tax Rules, if you are a coach or an official you should be an employee, however if your job is being considered an an IC, the 1099 should be listed as income on your tax return.

 

School coaches, like teachers, are subject to sufficient control that they are typically employees under the common law. The school district has a right to control the manner and means by which coaches and athletic directors perform their functions.

There is generally no basis for concluding that a high school coach is engaged in an independent trade or business. A coach does not have the freedom of action characteristic of an independent contractor, but must function under policies and regulations established for the school. Additional important factors are that a coach has no investment in facilities, has no opportunity for profit or loss, is an integral part of the school's trade or business, and must perform his services personally. A coach performs his services on school property, on a schedule established by the school. Schools are liable for negligent or tortious conduct of their faculty members. The fact that a coach's remuneration is termed a fee" or "stipend" rather than salary or wages is immaterial. Generally, payments to school coaches are wages subject to applicable employment taxes and should be reported

Hello,

I am a different attorney, and I have a very different answer for you. I believe that my colleague may have misunderstood your question.

An umpire, or other sport officiant would fall within the scope of Business Activity Code: "812990 - All other personal services."

An independent contractor would report income either on a Schedule C -- assuming that your activity has a "profit motive," i.e. you intend to earn income from personal services rendered.

If your purpose is simply a hobby, and your income is merely a stipend used to offset your expenses, then you could enter it on your Form 1040, line 21.

Concerning your actual legal status as an employee vs. an independent contractor -- if you have any concern about that, you could file a form SS-8 with the IRS, and the government will determine your status for you.

Hope this helps.

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Edited by socrateaser on 9/25/2010 at 4:03 AM EST