1099s or W2s for youth baseball league umpires

LLittle bit late to make that determination. Use the 20 point IRS test and use your judgement.

As to 2008 - FICA and M'care withheld? Then certainly W-2s need to be issued, along with all the other reporting baggage of payroll. If not, some serious penalties if you determine them to be be employees. But at least 1099-MISCs are due (and late).

My personal opinion is they are 1099, but I don't know your facts and circumstances.

My clients who have been referees have always been considered independent contractors. They rarely make over a few hundred dollars over a year, so no reporting was required.

Jay,

Thanks for your comments. I'll give you a few more facts that you may find helpful. I've previously reviewed the 20 pt test and feel that we could go either way. My question is not for the past (2008) season; it is for the upcoming season (CY2009). Consequently, there have been no checks issued to date and therefore no FICA or Mcare and therefore no penalties due. As for the 20 pt test, wWe assign the umpires to specific games at specific times. A few of them work for other organizations but most just for us. Some provide their own gear; we provide gear for the remainder. Some are over $600, some are not. No one considers it their full-time job and no one advertises their services. It's a mixture of adults and youth who are aged 13 and up. Most of the youth are below the $600; most of the adults are over $600. I believe that should I hope that provides you with some additional and helpful background.

Sounds like a 1099 situation to me.