If you didn't put them on a payroll, they are not technically your employees and yes, you need to give them 1099, if they earned more than $600 in that year and if they are not a corporation. But you need to be careful. There are some strict guidelines to follow in making sure that these are really NOT employees: Independent Contractor vs Employee ezinearticles.com/?What-is-the-Difference-Between-an-Independent-Contractor-and-an-Employee?&id=3632745 ---This post was edited to remove a commercial link. Read our discussion policies for more Community best practices.