Dear TaxGuru,

I have a unincorporated IT consulting firm in NJ/NY area and am wondering what are my filing responsiblities to the IRS for paying my outside consultants not on my payroll?

1. What are the minimum amounts that need to be reported for 2006?

2. What forms need to be sent to IRS to report these payments?

3. What are the statutory due dates for filing these forms?

4. Where do I have to mail these forms to the IRS?

Thanks in advance for your help.

Love those tax downloads!!