1099 and LLC

Forum|Forum|1 year ago
June 25, 2025
2 replies
17 views

I have been umpiring youth sports since January of this year. I will receive multiple 1099s from the schools that I have officiated at. Our family has just formed a LLC in Arkansas for the purpose of sports officiating training, certification and management. Can I merge the income from my 1099s since it was Sports officiating with the new LLC?

Alicia65

Level 5

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

AmeliesUncle

Level 15

@dbarnello wrote:
Our family has just formed a LLC

"Our family"? Are you saying this is a MULTI-Member LLC (multiple owners)? Or is it only a Single-Member LLC?

dbarnelloAuthor

Level 2

Multi- member

AmeliesUncle

Level 15

A Multi-Member LLC the conducts business is taxed as a Partnership. That is a completely separate tax return apart from your personal tax return, although the profit does "pass through" to your personal tax return.

You had mentioned "my" 1099s, which seems to indicate those belong only to YOU, not a Partnership. If that is the case, your self-employed income can not be combined with the Partnership income. They are two separate businesses.