as I understand it, if I don't make $600 annually from the same school district, I don't have to claim it. But the school will claim it
I think this is a misunderstanding. I think if you make any amount, you are to report it. If you make over $600, then you should receive a 1099 from that source.
Of course, if you paid them cash
The City writes the Association a check and our treasurer turns around and writes each referee a check for his or her cut.
While the IRS website - http://www.irs.gov - has nearly all the forms you could ever want (okay, a misnomer - who ever wants tax forms?), they do not have a usable version of the 1099MISC, as it must be specially prepared.
I went there first and they have almost too much information but nothing that addressed my situation.
As a message board, we've gotten pretty good over the years at answering individual tax questions, but I think this is the first time this has come up from your point of view. I'd definately run all this by your association's accountant, or call another local association and see what they do.
Thanks, I've e-mailed my high school association's treasurer to see how he'd handle this.