In the state of Indiana I have been cleaning an office after hours and I recieve a 1099-misc tax form each year from my client. This past year I have moved out of state to Texas and I have subcontracted an individual to help with the work and I have paid them over $600.
Do I need to supply this person with a 1099-misc form? And if so, do I use my social security number for my Payer ID number & do I use their social for the Reciepents ID number? I do not have a company name, I have just been doing this work under my name so I do not have a Federal ID number. Thank you.