Iam a school sports umpire and official. Iam considered an independent contractor. What is the IRS code for sports official and what tax form do you enter this on?thank You
State/Country relating to question: Wisconsin
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.
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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