Referees serving the Southern New Mexico soccer community since 1994

January 26, 2024

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The following is NOT tax advice but may be helpful.

 

Soccer income earned in 2023 may be subject to Federal and State income tax (and New Mexico Gross Receipts Tax). When compiling the information that you need to accurately complete your 2023 Tax Returns, be aware that you may have several payers. Some payers have an online platform. Others are offline. The primary payers are:

 

Online Payers

• ARBITERSPORTS is the payer for Las Cruces Youth Soccer.

• DRAGONFLY is the payer for high school officiating in the following school districts: Gadsden, Silver City, Hatch and Alamogordo. It is also the payer for NMAA Championship game assignments (playoffs are paid by the host school district).

• STACK OFFICIALS is the payer for NM State Cup games.

 

Offline Payers

• Other school districts (who paid by check) are their own payer: LAS CRUCES, DEMING, RUIDOSO and HOT SPRINGS.

• MESILLA VALLEY SOCCER LEAGUE is the payer for adult/MVSL games.

 

Will I receive a Form 1099 from my payers?

Each payer is required to issue you with a Form 1099 and report this income to the IRS if they paid you $600 or more during 2023. If you received less than $600 through a payer, they will not issue you a 1099 or report the income to the IRS (but the income may still be taxable and reportable on your tax returns).

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ARBITERSPORTS has posted 1099s on their website (as of 1/25/24). Look under the “Payments” menu.

DRAGONFLY has posted 1099s on their website (1/26/24). Look under the “My Money” menu.

STACK OFFICIALS It’s unlikely that any Las Cruces official will receive a 1099 from this payer.

 

Offline payers should mail 1099s to officials to whom they made payments totaling $600 or more by Feb. 1, 2024. If you do not receive an expected 1099 from an offline payer, contact them directly (allow time for the mail to deliver your 1099). They may also send it to you as an email attachment.

 

Are Travel Ring Fees Taxable Income?

Travel Ring Fees paid by New Mexico schools and NMAA are taxable income. They may be offset by mileage expenses reported on Schedule C of the Federal tax return.