Individuals or Businesses who hire subcontractors should issue a 1099 tax form by January 31 to their recipients. The 1099 requires a SSN for an individual or EIN for a business. It is suggested that when you contract the recipients, you have them fill out a W-9 form. You can pick these forms up at our office, or print from the following IRS website: http://www.irs.gov/pub/irs-pdf/fw9.pdf