IRS 1040 Form
 

I'm using TaxAct Online to do my taxes. I received a 1099-MISC for umpiring. My income is listed in Box 7. TaxAct is asking for "Type of Business Activity" and "Business Activity Code." I appreciate any help with these two items.

Activity - umpiring (I think you had that one figured out)

Code - 9999 (if memory serves correctly)

Unfortunately I can't type in "Umpiring." I have to choose among many choices. The code is a 6-digit number. 999999 is for "Unclassified establishments."

It's what I use every year.

Are you completing the information for a Schedule C? You must use Schedule C because officiating is a business owned by you. The Business Activity Code that I use is: 541990. It has to do with professions.

MTD, Sr.

Interesting to see how others see the services they sell.

I've always used 713990--Other amusement and recreation services.

Don't sweat it--as long as they get your money, the code doesn't matter much.

When you never get red-flagged and audited, that's when you're glad that umpiring pays so little.

Go to a CPA, not a table in Wal-Mart, not somebody with a character waving to you on the highway, not someone with a clever TV commercial. Check if any umps in your association are CPAs, if they don't do tax work ask for a recommendation or referral.

It will give you piece of mind. They stand behind you and they can become a valuable partner.

A CPA might be more expensive, but do your homework. My CPA does my taxes for less than what the "Taxes R us" type company that did my sisters for, and I have a much more complicated tax situation than she does. She only has her 1040, 1099int and paid $100 more than I did with my taxes. Last year I paid for her taxes to be done as a B-day gift at my CPA and she really thanked me. This year she's on her own.

Another thing to remember is that the costs of doing your taxes are deductible.

No, the amount of money we make as an umpire even if you didn't report it probably isn't enough to trigger an audit. Heck, I think I've only ever received one 1099 ever as I hardly do enough with 1 organization to merit receiving one. But it's good to know you are being taken care of professionally. Teams/Schools/Leagues hire us because were professionals and know what we're doing and they count on us to do our job correctly. The same goes with hiring a good CPA.

You do still claim what you make as an umpire, though?

My wife has used TaxAct the last two years, and has had no problems with it. It's much cheaper than the guy I used the previous two years. The second year, he messed up royally, so I've lost a bit of faith in people doing my taxes (yes, he was a CPA who was "experienced" in our situation).

Now, this isn't saying that TaxAct (or any of the online companies) is better than any CPA next year. With this being my first year in a level of baseball where 1099s are commonplace, my wife's already said she wants me to find someone to do them next year. With all the deductions, claimed mileage, and figuring the Schedule C, she's comfortable with paying more to make sure it's done right. I'll be asking around the Association to see who everyone uses (I'm sure there's a general consensus on 2 or 3 every one uses).

Absolutely, the amount I have to pay in taxes is insignificant to the penalty/fines/jail of not doing it.