Generally, income received from youth sports officiating on 1099s from schools can be reported under your family's newly formed single-member LLC in Arkansas. This is because officiating services are considered a legitimate business activity. You would then include your individual umpiring income and expenses as part of the LLC's income on Schedule C of your personal tax return.
Sports officiating training, certification and management is all related. One Schedule C will be needed. provided it is a single-member LLC
