Yes, your husband will have to report his income as a referee from Form 1099-NEC on Schedule C. It's considered self-employment income. The good thing is that he'll be able to deduct reasonable and customary business expenses from that income.
To report self-employment income, follow the steps below:
Open TurboTax.
Enter self employed income in the search bar
Select the Jump to link at the top of the search results.
Answer Yes on the Did you have any self-employment income or expenses? screen.
Answer the questions on the following screens until you arrive at Let's enter the income for your work.
Select 1099-NEC and select Continue.
You can enter the info from your 1099 form on the following screens.