BEFORE you pay anyone one single penny have them fill in a W-9 so you have all the information needed to issue a 1099 at the end of the year. If they refuse to comply then you don't need to hire them. Print off all the forms you need here for free : https://www.irs.gov/forms-pubs/about-form-w-9
In January you do not know how much you may pay them during the tax year and good luck getting in touch with them the following January to get this required information. And although you are not required to issue a 1099 for less than $600 you can if you wish to do so. If you don't issue a 1099 you will have all the info needed to support the contract labor total you claim in case of an audit. FYI ... if you enter more than $600 as contract labor on a Sch C and don't issue 1099 forms expect an IRS audit letter so as already mentioned keep excellent records of who you pay and how much you pay them. A paper trail like a paper check or something like Venmo receipts would be wise.
