My son worked as a youth soccer referee in 2019. He worked games for a number of different leagues and tournaments but was paid by a central pay service and was issued a single 1099-MISC. For some of the games a 4% association fee was withheld from his game pay. So even though technically he had earned $1160.50 during the year, the amount reported on the 1099-MISC was only $1102.20, which was the total amount deposited into his bank account for the year.
My question is whether I should report the amount on the 1099-MISC or the amount he has technically earned. The only reason I want to report the larger amount is because he has contributed the larger amount to his Roth IRA . If I report the smaller amount, would I have to withdraw $14.30 from his Roth IRA so his contribution matches his earned income?
