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Are models considered contractors?
I wanted to get some advise from those of you who shoot your own content. When you pay your models, do you pay them by cash or check? If by check, then do you get their social security number and issue them 1099s?
What happens when you hire a non-US model?
Any advise from the tax side would be greatly apreciated.
Thanks!
BoyNation
Models would be contractors and you're required to issue a 1099 if you pay them over $600 during the year. As a matter of policy, even if the session they're doing is less than $600, we collect SSN along with the other required information both as a secondary identity verification and so that if the model does work with us again, we'll have all the info to 1099 them.
As for non-US citizens... under the new 2257 regs, if they don't have a US work permit, you can't do a photo shoot with them in the US , as the regulations require a work visa as the *only* form of ID acceptable. Now, that exact same model can, according to this month's Justice Dept's interpretation, work for you if both you and the model are "located" outside of the us (meaning, you're both visiting the same non-US country at the same time) and the shoot takes place there.
And I am pretty sure that you have to 1099 a non-US model (we've never had one that got more than $600), but to do that, they'd have to have a SSN, which I don't know if they can get without a work visa.
Chip.....thanks so much for this clarification! :-)
I was worried since we have not been collecting SS#s......but will do so just in case going forward.
BoyNation