Content question: SSNs on model releases

[Chop Smith]

Originally Posted by Cleo

I guess since I'm not actually required to report anything under $600 per year the IRS wouldn't know if I had obtained the tax ID number but then if I was audited or checked to see if I was hiring illegal immigrants then I would be required to show that I had them fill out the proper IRS form.

Of course you should follow the advice of your professionals.

At the point of audit, you would have to prove that the model was an independent contractor and that an employer/employee relationship did not exist between you and the model. When checking the independence of sub-contractors, lazy auditors will normally accept an EIN, 64-xxxxxxxx not SSN, as proof.