paid little league umps banned

[Rich]

Originally Posted by PilotUmp

I thought it was anything over $300 that the recipient had to report, and $600 the minimum for the assignor/association/etc.

All income is taxable for Federal Income taxes.

There is a threshold for self-employment taxes (SS, Medicare), which is $400 net income (at least that's what it was recently).

[jkumpire]

It is $600 not $400. Also if you receive more than $600 from one outfit for services (like a school for example) they have to file a Form 1099.

[Mark Dexter]

Originally Posted by jkumpire

It is $600 not $400. Also if you receive more than $600 from one outfit for services (like a school for example) they have to file a Form 1099.

Rich is actually correct. The self-employment tax (FICA/SS) only has to be paid if you make over $400. The income tax (Fed. Withholding on a paycheck) is charged on everything you earn.

You are, however, correct, on the $600 single payer 1099 requirement.

[PilotUmp]

Originally Posted by RichMSN

All income is taxable for Federal Income taxes.

There is a threshold for self-employment taxes (SS, Medicare), which is $400 net income (at least that's what it was recently).

Got it, that's probably what I was thinking of. Thanks!