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Originally Posted by BigUmp56
Rich,
It's my understanding that if our pay doesn't reach $600 we need not report this as income on a 1099.
Tim.
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The *association* (or paying organization) needs to issue a 1099 only if the paymetns are $600 or more. They can issue one for less.
The *umpire* must (well, is supposed to) declare the income whether or not they receive the 1099.