I'm running into the same situation, I run a very small business, and I even consider it a hobby with a business name to make it more professional. It's a website development company, and I do many things myself, but I have a friend help me with a certain aspect, so I do pay him, generally weekly (assuming we have work to do), if he sends me a time sheet of all the times he worked. I classify him as an independent contractor, and I don't see him as an employee because he doesn't really work for me, and I can't 'fire' him.

Now if I have to file the 1099misc at the end of the year, how can I go about getting these forms sent to me to print? Can the IRS provide them, or do you have to purchase them?