PIAA & Insurance

[Camron Rust]

Originally Posted by Raymond

I got into a debate with our treasurer this past season because our 1099's are reflecting the full game fees, not the game fees minus 8 to 10%. I told him the 8-10% commissioner's fee needs to reflect as income for the commissioner and whoever else gets paid from those fees. Officials at no time see that 8-10% portion of our game check, so it should not reflect as our income. We get paid by the association, so that 8-10% is only touching the association's hands.

Your treasurer was right. You get 1099'd on the gross amount and the assigning fee is an expense you should claim on your schedule C, even if you never actually see the cash.

I previously thought the same as you until I researched it.

These may not be conclusive, but may shed some light on the topic:

• https://ttlc.intuit.com/community/ta...1099/00/356157
  
• https://www.eitcoutreach.org/ridesha...-count-income/

The Commissioner's 1099 should reflect the amount received from those assigning fees.