Question: tax forms/obligation for one time worker

by Christine
(Hoover, AL)

We are a small church; planning to pay a onetime worker $10/hour to assist in the nursery for a special event and simply cut her a check (which is posted to an expense account called 'nursery worker salaries".)
However, reviewing some articles on employee vs independent contractors I am not sure which she would be; what tax forms would we/she need to complete?

(I thought she would be considered an 'independent contractor, and should she be used in the future she would receive a 1099, if she received $600+.) Thanks.

2Comments

one time worker

SSandi

have them fill out a W-9
http://www.irs.gov/uac/Form-W-9,-Request-for-Taxpayer-Identification-Number-and-Certification

Then if they receive over $600 you have their information at the end of the year :0)

Prayers

one-time-worker

AAnonymous in NC

Your thinking is correct.