Question Number: 35820

Other 11/27/2024

RE: MLS Next Adult

Ryan of Woodbridge, VA United States asks...

Does reffing soccer fall under the BOIR filing with the government?

Answer provided by Referee Joe McHugh

Hi Ryan

As part of its licensing process associations such as US Soccer will ensure that any statutory requirements for stakeholders are dealt with appropriately.

The question can be posed in the recertification process. I suspect that as you are asking the question then there is no requirement . If there was you would know about it

Answer provided by Referee Richard Dawson

Hi Ryan,
as far as I am aware, unless you are running a private referee camp charging fees for training, the general allocation of funds for a match service referee who is supporting his or her local associations are under no requirements to report the income in such a manner. As my colleague suggests if the US government is seeking to garner funds the federations and soccer association in any state be it at the National level of USA soccer or AYSA or Highschool/College Federations would likely issue such info? I believe the incoming US Federal administration was noted as saying they were actually removing the tax on service tips? While income and expenses should/could be claimed on you personal tax form. Soccer refereeing is generally seen as a public volunteer service industry. lol
Cheers

Answer provided by Referee Joe Manjone

Hi Ryan,

It is my understanding that Referee income would not be listed as a business income unless as Referee Dawson said, you are actually conducting a business such as a soccer camp, soccer officiating school, or selling soccer equipment.

Referee income and expenses should be included on your personal tax return. It is important to include all annual income and expenses associated with your officiating which can include other sports.

Have an enjoyable holiday season.