Where I umpire, the organization gives us a 1099 for any checks they write us at end of year. They also keep track of all cash games because they want their 10% of every fee we get.
Agree. As an umpire, I am not an employee of any of the schools/orgs I work games for. I am considered an independent contractor. I receive 1099s at the end of the year if I reach a certain threshold (it varies) from any one entity. The hiring org has no withholding responsibilities. That is on me, IF there is any profit after all business-related deductions. Sorry if you really weren't interested in the accounting practices of umpires . As for pay at plate or check.....meh...I need to track it regardless.