Life after USSF registration: What should i expect?

[Chas (Psyatika)]

This question is slightly more aimed at referees in New Jersey and New York. I'd use PMs, but there are actually quite a few of you.

What sorts of matches should i expect when my cross-registration from AYSO is processed? I just want to know what types of matches i'd likely get as a Grade 8. Tournaments? Leagues? Certain age groups? Male/Female? What types of matches might i get as an AR? If it seems like an overly simple question, it's because it is; i just don't know what to expect, so i'd like to get a general idea before i get started.

[billf]

This question is slightly more aimed at referees in New Jersey and New York. I'd use PMs, but there are actually quite a few of you.

What sorts of matches should i expect when my cross-registration from AYSO is processed? I just want to know what types of matches i'd likely get as a Grade 8. Tournaments? Leagues? Certain age groups? Male/Female? What types of matches might i get as an AR? If it seems like an overly simple question, it's because it is; i just don't know what to expect, so i'd like to get a general idea before i get started.

It really depends on the league and the assignor. It will also obviously depend on what games you can get to since you don't have a car. Do you know who you'll work for?

[Chas (Psyatika)]

Another slightly related question: How are the assessments? I've heard horror stories about assessors being extremely anal about trivial items. Do referees really fail assessments for things like having mud on their boots?

[billf]

Another slightly related question: How are the assessments? I've heard horror stories about assessors being extremely anal about trivial items. Do referees really fail assessments for things like having mud on their boots?

This would be almost impossible. Appearance doesn't count for enough points so you would need to have had a rough game in a few other areas as well. If the assessor is more concerned about your shoes than your game, he or she has a problem.

[ref47]

as an 8 you will not get formal assessments as cr. you will catch some as ar when the cr is being assessed. only 7's and above get formal assessments. this is one good reason to upgrade as you will not get as good feedback on how you are doing as cr without going to 7.

can't speak for ny/nj, but, your rep will follow you if you are really good or really bad. if you are in the middle, no one will generally remember you. from your posts i am guessing you are fairly young. interest in doing a good job and concentration on the match are key. know you guide procedures. look sharp. act as if you belong and you will get good matches sooner rather than later.

best of luck.

[njref]

As a new referee you are unlikely to be formally assessed. You may get informally assessed by the assignor or someone with more experience. They are probably focused on weeding out obvious incompetents but otherwise providing a helping hand to new refs, so you should not have a problem.

Normally as a first year grade 8 you will get rec games and younger travel games. You have a lot of experience, so you may get to jump ahead of or move up faster than the really green refs. In northern NJ, most leagues do not use ARs, so you may not get that experience unless you do tournaments.

As BillF stated, a lot depends on your assignor and league and how badly they need bodies....

[BC_Ref]

This would be almost impossible. Appearance doesn't count for enough points so you would need to have had a rough game in a few other areas as well. If the assessor is more concerned about your shoes than your game, he or she has a problem.

Hopefully them being this anal is actually a good sign. They didn't find anything else to note. If they fail you and only talked about your outfit, then something is wrong.

In my one and only assessment, the assessor did a very good job of using the "sandwich" technique - good point, points to improve on (in one case, it was disagreeing about a foul call but explained in a positive manner) and so on and then a positive point at the very end to cap it. Please note this was a "baby" assessment - apparently they get steadily harder and tougher the higher up you go.

[Chas (Psyatika)]

If anyone could still try to answer these:
What sorts of matches should i expect when my cross-registration from AYSO is processed? I just want to know what types of matches i'd likely get as a Grade 8. Tournaments? Leagues? Certain age groups? Male/Female? What types of matches might i get as an AR?

It would be appreciated. Maybe a better way to answer it would be to tell me what YOU were given as a Grade 8.

Aside from that, i have another question: How do the games get reported for taxation purposes? Where is the proof that you made money? I've also been told that expenses like uniform purchases and the like can be deducted, but i think that only applies when you can show some proof that you made an income from it. Anyway, is that true as well?

Yes, i know i'm going crazy for nothing ;)

[ref47]

tax info usa


The Soccer Referee and Your Tax Return -
How Do You Handle Your Income and Expenses?

For 2005 Tax Returns


Commonwealth Soccer Officials Association
Pre-Season Spring Clinic
February 25, 2006





Presented By
William H. Everett, CPA


What income is reportable?
A. Game fees
B. Travel allowances
C. Reimbursed expenses if the expense is shown as a deduction

Meals, drinks and other items provided during the time you are refereeing are not considered income.

All fees and allowances received are considered income. Whether paid by check or in cash, all amounts are considered gross income. A Form 1099-MISC for non-employee compensation is required to be provided to any person who is paid at least
$ 600.00 or more by any payers. Failure to receive a Form 1099-MISC does not relieve you of your reporting obligation. It is the responsibility of the taxpayer to account for and report all income received.


What expenditures are deductible?
A. Travel or mileage ( For 2005 $0.405 per mile through 8/31/2005 and increases to $0.485 for business miles driven beginning 9/1/2005 through 12/31/2005 ) and parking and tolls
B. Uniforms and shoes used exclusively for refereeing
C. Water, Gatorade, other beverages and snacks consumed while at your assignment
D. Laundry expenses for your uniforms
E. Referee equipment such as whistles, flags, gear bags, etc.
F. Generally any expenditure that is exclusive to the business activity such as VHSL fee


What form do I use to report the income?
A. Form 1040, Schedule C
B. Form 1040, Schedule C-EZ

You may use Schedule C-EZ rather than Schedule C if your total expenses for the year do not exceed $5,000.00 and you have no other self-employed activities to report in your tax return for the year. If this activity is not your principal business activity, you may NOT claim a home office deduction.


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Can I shelter any of the income in a retirement plan?
If you are NOT covered by a qualified retirement plan at your regular place of employment you may be able to deduct a portion of your net income from refereeing. You may open or make a contribution to an existing IRA account. You may also make a contribution to an IRA account if you ARE covered by a retirement plan where you work, but the amount may be limited based on your income or phased out completely. For 2005 the maximum contribution is the lesser of $4000.00 or 100% of your self-employment income. If you are 50 years old or older in 2005, you may increase the maximum allowable contribution by $500.00 or $4,500.00.


How do I pay Social Security taxes on my net income?
Complete Form 1040, Schedule SE to pay the applicable Social Security taxes on your net income. The tax is computed on 92.35% of the net income from your Schedule C at a rate of 15.3%. If your net income is less than $400.00, you do not owe any Social Security taxes ( Self-Employment Tax ). For 2005 if you have wages paid by an employer of $90,000.00 or more, the rate drops to 2.9%. A deduction of one-half of the Self-Employment tax is allowed on your Form 1040 regardless of whether you itemize your deductions or not.


Can I form a corporation and have my fees paid over to the corporation?
Generally the answer to this is yes. However, in certain situations involving referee associations having the contract to provide referee services to schools, those contracts call for the services of VHSL certified referees. Only an individual can be a VHSL certified referee and as an independent contractor with respect to the association, only the individual referee can be deemed to provide the services. If you have


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formed a corporation to provide referee services, you may be able to assign income from refereeing to the corporation if all such income earned is to be turned over to the corporation. The IRS does not require that Form 1099-MISC be provided to an incorporated business for services paid.



Can I deduct medical insurance premiums as a self-employed person?
A 100% deduction of medical insurance premiums is allowed for self-employed individuals. If the referee activity is your principal source of income, such a deduction is allowed. A mere secondary source of income or part-time business does not allow for such a deduction. No deduction is allowed for any portion of a group insurance plan premium provided by your employer, and which you pay, against the referee net income.


IRS Publications that may be of assistance.
A. Instructions for Form 1040, Schedule C
B. Instructions for Form 1040, Schedule SE
C. Publication 590 ( IRA’s )
D. Publication 463 ( Travel, Entertainment & Car Expenses )
E. Publication 533 ( Self-Employment Tax )
F. Publication 334 ( Small Busines Tax Guide )

All of the above may be found at www.irs.gov. All necessary tax forms may be found at the same site.



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first season (spring)- u-littles solo. u-12, u14 house league as cr and ar.
second season (fall)- found travel league assigner. u13 to u18 as cr, ar. found tournament assigner. u14 to u16 cr, ar. found adult assigner. mostly ar for men's senior amatuer. cr, ar on senior women.

after this first year started being assigned more frequently as cr on adult games. second year found assigner for coed league. worked cr, ar.

upgraded to 7 for years 3, 4. started getting state cup, youth premier league, super y league games. upgraded to 6 for year 5.

[njref]

Taxes - you can't deduct your expenses unless you are in a business - i.e., trying to make money. You don't have be trying to get rich, just trying to make some income. As a practical matter, if your expenses are less than your income, the IRS will never raise this question.

The tax advice forwarded by Ref47 is not correct in several respects. For example, uniform costs are only deductible if the clothing cannot also be used for normal wear. So a ref jersey and ref socks qualify (no one wears those out in ordinary company) but your plain black running shoes do not.

also, your meals and drinks are not deductible unless you are away from home overnight.

Wish it weren't so...

[NHRef]

At what point do refs worry about claiming all this "under the table" money? I mean for those that do youth/amateur games and are paid on the field etc. do you claim it?

[nonya]

However, if you ONLY use your shoes for doing soccer matches (esp. if they have studs or cleats on them and you CANT wear them anywhere else) they are deductable. The socks would be ify but I doubt if the IRS can prove that I wear them outside of doing games, which I dont.

You can also deduct your registration fees and any matience and tolls to your vehicle for going to or coming from a game if not reimbursed. I did, just keep a log of mileage. Or do it through aribter.

[IDFK]

Up to the assignor..