I'm a freelance writer who created and is writing a webcomic and I've hired a freelance artist to draw it. My understanding was that I need to apply for a TIN/EIN and have him fill out a W-9 and then give him a 1099 at some point, but I just wanted to make sure that's correct. I also want to know if I have to file/report my earnings related to this webcomic quarterly -- chances are those earnings will be zero dollars for the forseeable future.
