I am responsible for relatively simple bookkeeping for a 501(c)3 corporation that has engaged the services of several consultants at hourly rates during tax year 2007. I believe the income should be reported but the IRS instructions for the W-2 indicate that it is to be filed when tax has been withheld. No taxes were withheld from payments made to the consultants so I am now confused about reporting their income to Social Security. Can anyone advise me as to how I should proceed?

Thank you.