1099 Income
 

Just checking to see if I'm off my rocker.
I've run a business for the past 20 years.
I know that when I issue 1099's to individuals or businesses, it if for transactions that occurred in the business year, WHEN THEY ARE PAID.
So, if vendor A does work for me in December of 2007 and I pay him in January 2008 for that work, that income would NOT appear on a 1099 that I send him for 2007.

I just received a 1099 from my local assigner, and it not only includes jobs that I did in 2007 but did not receive payment for until 2008, but also games that I did in the first week of 2008!

Is this a prevalent practice in the referee world?

A 1099 should not include games you worked in 2008. It may include games that you worked in 2007 but were not paid for until 2008.

You should consult a CPA, but if you are on a cash reporting basis (as almost all officials would be) then you don't have to report the income that wasn't received until 2008. I don't know the method you would use to document that in your filing, however.