Grassroots referees are essential to the sporting ecosystem. From youth soccer games to recreational basketball leagues, these officials ensure games are fair, safe, and well-managed. But when it comes to tax season, many part-time or volunteer referees find themselves wondering: Do I need to file taxes for this work?

Let’s break it down.

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Are Grassroots Referees Considered Employees or Contractors?

In most cases, grassroots referees are not classified as employees. They’re often considered independent contractors or self-employed individuals by the organizations or leagues they work for. That classification carries tax responsibilities, even if officiating is just a side gig.

If you're paid to officiate—even modestly—it’s typically taxable income. You don’t need to have a full-time contract or work every weekend to have a tax obligation.

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When Is Filing Taxes Required?

Tax filing requirements depend on how much you earn and where you live. Here are general guidelines (specific thresholds can vary by country):

• United States: If you earn $400 or more from self-employment, you are required to file taxes and potentially pay self-employment tax.
• Canada: Any income earned outside of traditional employment may need to be declared, even if it’s under $500.
• United Kingdom: Referees must register for self-assessment if they earn money for their services, regardless of the amount.

The threshold may be lower than you think. Even one weekend tournament or a few high school games could push you into taxable territory.

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What Forms or Documents Are Involved?

For grassroots officials, tax season often includes:

• Income statements or tracking your own earnings
• Invoices or pay summaries from leagues or assignors
• Tax forms like a 1099-NEC in the U.S. (if issued), or maintaining your own records if forms aren’t provided

Because some leagues may not issue formal tax documents for lower amounts, it's important that referees keep a log of what they’ve earned.

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Deductions and Expenses: What Can Be Claimed?

Many grassroots referees use their own gear, travel to matches, or even pay for training and certification. Some of these expenses may be deductible, depending on the tax laws in your country and whether you’re considered self-employed.

Examples of potential deductions include:

• Referee uniforms and equipment
• Mileage or transportation
• Association fees or background check costs
• Training courses or certification fees

It's worth keeping receipts and logs throughout the season if you plan to claim any deductions.

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What Happens If You Don’t Report Income?

Failing to report officiating income—especially if it’s traceable via bank deposits or tax forms—can result in penalties, interest, or an audit. Even small amounts are worth reporting to avoid future complications.

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Final Thoughts

Yes, grassroots referees generally need to file taxes if they receive payment for their services. The exact requirements depend on earnings, classification, and local laws—but the rule of thumb is this: if you get paid, the government likely wants to know about it.

Even if officiating isn’t your main job, keeping clear records and filing accordingly can save you headaches down the road.