EIN and SUBCONTRACTORS?

It is easier to treat your help as subcontract. It is not always correct to do so. If they truly are subcontract then the 1099-MISC is the correct form to report payments over $600. You will need the payee's Social Security number for this. If they refuse to give it to you, send them IRS form W-9, Request for Taxpayer Identification Number (see www.irs.gov). If you file 1099-MISC without their SSN, you may be subject to a penalty. If you show that you properly requested it, the penalty is shifted to the payee, and IRS may require future payments be "back-up" withheld at 20%. The link should take you to an IRS guide on determining the proper treatment of the "subcontractor." Note that there are some pretty hefty penalties for mis-clifying an employee as a subcontractor.