[Foundation-l] [ANNOUNCEMENT] Greenspan illustration project

[Anthony]

On 11/2/07, Thomas Dalton <thomas.dalton at gmail.com> wrote:
> When you employ or hire someone, there are often taxes to be paid by
> both parties. If those parties are in different countries, the taxes
> can get a little confusing. They certainly need to be considered. (I
> expect they have been, and the people involved know what they're
> doing, I just think it odd not to mention it anywhere, so thought I'd
> double check.)
>
It sounds like you'd be the best one to ask this.  If these payments
wind up being less than $600 for the year, what is the requirement?  I
assume you wouldn't have to actually file a 1099, but do you still
have to collect the information?  What would you have to do, if
anything, to stop people from running up multiple payments of less
than $600 using multiple names or whatever?  Is it enough to just get
people's names, or do you have to ask SSNs?

I probably should know this, but I have to admit I don't, and my quick
reading of IRC 3406 leaves me unsure.