I am a new bus owner and am the only employee. The service I provide requires that I obtain help from laborers and does not require me to have full-time employees. For one I had them complete a W-9 form and will issue a 1099 at the end of the year... he is a US citizen and has a SSN. For a couple others they are hre on a work permit but do not have SSNs. Can I also issue them a 1099 at the end of the year? What form besides the W-9 do I need for them to complete?

If they have a work permit and no ss# than they should have an ITIN number which is issued to non resident aliens in lieu of the SS#.

Shirley