Only one school in our area has gone to RefPay so far. My understanding has been that if we are not signed up on The Arbiter for RefPay, then we will not get assignments to that school's home games. At some point I signed up, but have yet to be assigned there so I've not been paid via that method. I recall that some of the payment methods appear to be skewed to the advantage of the company (surprise!)
Early in my career, I did not file my officiating income. On the rare occasion, I was assigned to work a game at our region's deaf school. These are operated by the state so they would always want our SSN when they handed us our game check. Several weeks later, a 1099 would show up in the mail.
Fast forward to about 2009. I worked so many games in one particular county that season, the school system sent me a 1099, which was a first for me. By then, I was filing schedule C's.
