Amish 1099Misc Or?

[spanel]

I have a few business that are paying Amish people - contract labor and they do not have Socials...

Do I send them a 1099M anyway with no SSN? I know they are exempt from SS/MED if they fill out a 4029, but what about income taxes to FED/State?

Thanks

Chris

[Burke]

As far as I know, they are not exempt from federal and state income taxes. But you might want to check your particular state law. If you send them the 1099, SSN or not, I don't see how you can be penalized. What they do with it is up to them.

[Tedder]

We're in NE Ohio and have many Amish clients. If they have an IRS/Soc Security approved 4029 then they definetly have a social security number. Years ago if the 4029 application was submitted without a number then one was assigned and written in the upper right corner of the form but these days they have to get a SS number before a 4029 will be processed.
Also, An approved 4029 only exempts them from SE taxes from self-employed earnings. The income is still subject to Federal and State tax.

[Jiggers]

Tedder, I agree. Also if they are an employee, they are not exempt from SS even though they try to convince their employer that they are.