Where is my 1099?

Ref Insight does not issue 1099 forms to officials. Only the organizations that directly pay you (the payors) have the obligation to issue 1099s. We are a platform that facilitates connections between officials and payors, helps assignors and payors document their work through invoicing, and partners with payment processors like Routable to facilitate payments for payors who choose that option. However, we are not the payor ourselves, even when payments flow through our payment partners.

No Tax Advice

This document does not constitute tax advice. We strongly recommend consulting with a qualified tax professional regarding your specific tax reporting obligations.

1099 Timeline

The IRS timeline requires 1099-NEC forms to be issued by January 31st each year. Many organizations work to meet this timeline, though various factors can affect distribution.

1099 Threshold: Generally, payors are only required to issue a 1099-NEC if they paid you $600 or more during the calendar year. If you received less than $600 from a specific payor, they may not be required to send you a 1099 form, though you still need to report this income on your tax return.

Multiple Payors: Even if no single payor reached the $600 threshold, you must still report the combined total of all your officiating income on your tax return.

Filing Without 1099s

The IRS requires reporting of all income regardless of whether you've received official 1099 forms. You can file your tax return based on your personal income records even if you haven't received all expected 1099s. The IRS does not require you to attach 1099s to your tax return.

Contact Options

We recommend contacting the payor's finance department directly, as they have the primary responsibility for issuing 1099s. If you're having difficulty reaching the payor, you may also contact your assignor, who can often serve as an intermediary and may have additional contact information or channels to reach the payor organization.

Important SafeSport Notice: If you are under 18, you MUST copy your parent/guardian on ALL email communications with payors, assignors, or any other sports organization representatives. This is required to comply with SafeSport regulations designed to protect minors and ensure appropriate oversight of all communications.

Our Limitations

While we can reach out to payors on your behalf, we have several important limitations:

• We cannot compel payors to issue 1099s
• We do not have information about payments made outside our system
• We are not informed when payors send 1099s or if they intend to do so
• Organizations have varying processes and timelines for tax document preparation

Documentation

Keep this payment summary, along with your own payment records (bank statements, invoices, receipts, etc.), as supporting documentation for your tax filing.

Record Retention: The IRS recommends keeping tax records and supporting documentation for at least 3 years from the date you filed your return. However, some situations may require longer retention (up to 7 years), especially if you have significant business expenses or complex tax situations.

Electronic 1099s: Many organizations now issue 1099 forms electronically rather than by mail. Check your email (including spam/junk folders) for notifications about electronic 1099s, and consider asking payors if they use electronic delivery systems.

Cash Payments

It's especially important to maintain your own detailed records of all cash payments from payors, as these transactions may not always be properly recorded in our system. While assignors can mark payments as "Paid at the Field" in our system, many do not consistently record these cash transactions, resulting in incomplete payment data. We have very limited ability to help document or verify cash transactions that aren't properly entered into our platform.

For cash payments, immediately record:

• Date and location of the event
• Name of the organization that paid you
• Amount received
• Name of person who handed you the payment (if possible)
• Game/match details (teams, level, etc.)

Keeping this information will help you accurately report income and reconcile any discrepancies at tax time.

Recommended Payment Tracking Methods

• Use a note-taking app on your phone to record payment details immediately after receiving cash
• Consider apps like Everlance, Hurdlr, or QuickBooks Self-Employed to track freelance income
• Create a simple spreadsheet with date, event, payor, and amount columns
• Take photos of any paper receipts or payment vouchers you receive
• Keep a small notebook in your referee bag specifically for logging payments
• Set up a separate bank account for officiating income to help track electronic payments