Virgil
Electric Eagle is correct here. Anytime a business pays $600 or more to another business they must file a 1099 unless the other business is a corporation. The same rule applies to you. If you sub contract out $600 or more worth of work to one subcontractor you must file a 1099 on them or the IRS may disallow the expense and hold you liable for the subcontractors taxes. Most businesses will ask for your tax ID number before you start working for them or before making payments for this reason. Since you now have a helper I assume you have a federal tax ID number to use for payroll. You can give other businesses this number instead of you personal SSN number.
Curt
