Although I don't officiate in TX, I spent years working in Texas as a Pro Rodeo Clown and gotten 1099s from Houston to Fort Worth and everywhere in between. I have been audited many times, mainly because my profession doesn't fit into any normal IRS category. I ref in California where we went from receiving school district checks, to association checks, to ref pay. For those of you who don't claim your officiating income, shame on you because you are losing money. The proof of your income, like a 1099, allows you to right off much more then you make. We all know the basic write offs like uniform, dues and meals but add mileage, a portion of your cell phone bill, gym membership to stay in shape, wi-fi, clothes to train in and marriage counseling. I make over $6,000 officiating football and hoops and I lose my BUTT as far as the IRS is involved. All perfectly legal. There is no law that says you need to make a profit... Ever. Every few years the MAN will send you a letter wondering why you keep losing money at your profession, and you sign a nice letter stating that your stupid and like losing money. Or you can say that your stupid BUTT (the MAN) gives me 55 cents a mile to carpool to a game and all I have to do is keep a record of how far it is from my house to the game and back. Yes, keep your receipts, but did you know you can perdeum your meals if the gal at the snack bar doesn't want to write you a receipt for a hotdog. The only downside to refpay is that its easier for your wife to find out how much you make. If you get audited... tell them a clown said it was legal.