Say I have a writer who writes articles for me. Say I pay him for those articles. I also write off the cost of those articles as a business expense, the same as I would a training seminar, or a computer specifically for business, or the way I write off the cost of webhosting. Say throughout the course of the year I pay him more than $600 or whatever the tax threshold is. Now, if he was technically my employee, then I would have to send him tax forms and all that stuff, right? So rather than having him be an "employee" that I am "paying," can I just consider it as me "buying" a product (articles) from him instead? I mean, I certainly don't send tax forms to my hosting company for the business-related expense I buy from them. I figure this way, a) there is less complicated tax work for me, and b) that takes the responsibility for the money that I pay him out of my hands (eg. if he doesn't declare it, then that's his issue and not mine). Is this legal? I'm just outsourcing to him. People who outsource to me sure don't send me tax forms or anything.