Taxes for soccer referees: the basics
Reviewed October 10, 2026
General information for referees in the U.S., not tax advice. The rules change and every situation is different, so consult a tax professional.
- Game fees are income, whether they arrive by check, Venmo or cash.
- Most referees are paid as independent contractors, so no tax is taken out for you.
- You are taxed on what's left after expenses, which is why records matter.
The short version
| Question | What the IRS says |
|---|---|
| Do I have to file? | Yes, if your net self-employment earnings were $400 or more. Under that, you may still have to for other reasons. |
| What is self-employment tax? | Social Security and Medicare for people with no employer: 15.3% (12.4% plus 2.9%). It is on top of income tax. |
| Where does it go on the return? | Schedule C for income and expenses. Schedule SE for self-employment tax. |
| Do I pay during the year? | Generally yes, in four estimated payments, if you expect to owe $1,000 or more when you file. |
1099s, and why not getting one changes nothing
- A Form 1099-NEC is a payer telling the IRS what it paid you. It is a report, not the tax.
- All refereeing income is reportable whether or not a form arrives.
- You can work for five assignors, stay under the threshold with each, and still owe tax on the total.
| Form | Sent when |
|---|---|
| 1099-NEC | One payer paid you $600 or more, for payments made in 2025 and earlier |
| 1099-NEC | One payer paid you $2,000 or more, for payments made in 2026 |
| 1099-K | A payment app handled more than $20,000 and more than 200 payments to you in the year. Apps may send one for less. |
The 1099-NEC threshold went up for 2026. Fewer referees will get the form, and the same income is still taxable. Your own log is now the only complete record of what you earned.
Estimated payments
- Payments are due April 15, June 15, September 15 and January 15, or the next business day when one falls on a weekend or holiday.
- The IRS says you generally avoid a penalty if you paid the smaller of 90% of this year's tax or 100% of last year's.
- Form 1040-ES has the worksheet. You can pay online at IRS.gov.
- If you also have a job with a paycheck, the IRS says you can have more withheld there instead.
What to keep
- Every game: date, who paid, how much, and when the money arrived.
- Every drive: date, where to, why, and the miles.
- Every expense: what, when, how much, and the receipt.
- Write it down at the time. The IRS gives more weight to a record made then than to one rebuilt in March.
Mileage and expenses have their own guide: mileage, the home office and what referees track.
What this guide leaves out
- State income tax. Rules and thresholds differ by state.
- Any refereeing you are paid for as an employee. That income arrives on a W-2 and works differently.
- Your own situation. A tax professional can look at it. This page can't.