How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site.
    Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask socrateaser Your Own Question
socrateaser, Lawyer
Category: Tax
Satisfied Customers: 38910
Experience:  Retired (mostly)
Type Your Tax Question Here...
socrateaser is online now
A new question is answered every 9 seconds

Iam a school sports umpire and official. Iam considered an

Customer Question

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
Submitted: 6 years ago.
Category: Tax
Expert:  Wallstreet Esq. replied 6 years ago.

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
Expert:  socrateaser replied 6 years ago.

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.

Terms and Conditions: By your continuing in this conversation with me, or by your clicking “Accept”, you are expressly agreeing to all of the following: (1) our communication is for entertainment purposes only; (2) you are not consulting me in my professional capacity as an attorney (or, for the purpose of obtaining debt relief counseling under the U.S. Bankruptcy Code); (3) you do not seek to establish an attorney-client relationship with me, nor do I with you; (4) you will not rely on anything I say and you will obtain appropriate legal counsel via a traditional/office consultation with an attorney licensed to practice in the jurisdiction where your legal issue arises (and you may not use our communication to avoid taxpayer penalties imposed by the U.S. Dept. of Treasury); (5) by communicating with me in this public forum you are irrevocably waiving any right to privacy, confidentiality and attorney-client privilege concerning the matters discussed. You further separately declare that any payment made by you is not consideration for this contract, nor offered for any services rendered by me on your behalf, but rather is made in genuine admiration and respect for my desire to help others. If you do not agree with these terms and conditions, then you must advise me immediately.

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