Originally Posted by ChipBulgin
The only time you need a model's SS# is if you personally have paid her more than $600 in a calendar year. From a tax standpoint, you need to issue the model a Form 1099 and file it with the IRS. If it's TFCD/TFP then there's no reason whatsoever for you to record her SS#.
I agree with 95% of what Chip said. My only variation is that I collect an SSN if I pay a model anything over $50. Chip is absolutely correct that $600 is the magic number that requires the filing of a form 1099. I, however, will usually file a 1099 anytime that I pay a model since most paid shoots end up in a paycheck amount of $250 or more. It's a bit anal on my part, I can admit it, but if and WHEN I get audited there is not question how I arrived at my labor costs for the year.