It's tax season, so this is top of my mind. Whenever you pay a sub contractor, you have to provide them a 1099 by the end of January. In order to fill this document out, you need to know specific information, and that information comes from the W-9 form. DO NOT PAY THEM UNTIL YOU GET THIS INFO, bc if you pay them early in the year and don't work with them regularly, then when it comes tax season and you are trying to get things all squared away, you then have to try hunting them down to get the info you need... not fun. And to save them from getting scammed by people who charge for w-9 fill outs, just send them this IRS document that they can fill out and download for free: https://www.irs.gov/pub/irs-pdf/fw9.pdf Then when it comes to actually filing the 1099s, this site has seemed to be the best for me: https://www.track1099.com/ It's all fun and games when you want to run an agency and get paid, but there are alot of legal things you need to be aware of. I've been through it, so ask me any questions if you need help.