Regardless of the tax implications, when you take money for a service over an extended period of time, it is a job. If you are an independent contractor then you can claim just about anything associated with that "job" and write it off on your taxes. If you are an employee (which none of us really are) the people that pay you have to provide some very specific services. Either way it is a job. I know many officials do not want to look at it that way, but making thousands of dollars to provide any service is a job. It might not be the thing that pays all the bills in your household, it is still a job.

Peace

If I got games based on my officiating ability, I wouldn't be working at all :D (just kidding)

But seriously, I went into this knowing absolutely nothing about football, all I had was a willingness to learn and experience as an official from another sport. In Canada, if you've got that, then you can referee.

hmmm I guess that would make me a stud water polo official in Canada since I work 3 sports. Never have seen a game but I'm ready.

WOW! there has been a lot of replies :) thanks everyone. well, since i just got a job with a football team here i will stay in germany until october, officiate as many games as possible and maybe by time i move to the states i can officiate youth game for fun and without money :)

next friday i am going to have my first game - damn i am scared! :(