Professional Soccer Referee Services
Scheduling and management solutions for Kansas City leagues.
Get Certified
New Referees — Register for referee certification training courses.
Get Your Uniform
Get your referee kit on Amazon — includes shirt, shorts, socks, cards, and a whistle.
Referee Pay & Taxes FAQ
This information is for general reference only and does not constitute tax or legal advice.
Consult a qualified tax professional for guidance on your specific situation.
A tax refund happens when more tax was withheld from your pay than you actually owed. Since no taxes are withheld from your referee checks, there is nothing to refund. The 1099 (or W-2) does not generate a refund, it simply reports income to the IRS.
Yes. The $600 threshold only determines whether the payer is required to send you a 1099. Regardless of the amount, all income must be reported on your tax return.
Possibly. If your net self-employment income is $400 or more, you owe self-employment tax (Social Security and Medicare) in addition to income tax. The rate is 15.3%, but it's only applied to 92.35% of your net earnings, making the effective rate about 14.1%. Note: $400 is a threshold, not a deduction. Once you reach it, SE tax applies to the full amount.
A W-2 is for employees and shows wages earned plus taxes withheld. A 1099-NEC is for independent contractors and reports total payments made to you, with no taxes withheld. As a referee, you should expect a 1099-NEC (if applicable), not a W-2.
Yes! As an independent contractor, you can deduct business expenses on Schedule C. Common referee deductions include uniforms, whistles, and certification fees. You may also be able to deduct mileage to and from games if you work at varying locations. Keep receipts and records of all expenses.
When you officiate games for a city or league, you are typically classified as an independent contractor, not an employee. This means no taxes are withheld from your game checks. You receive the full amount for each game.