I have an LLC and I own a small recruiting side business. One of the people I "placed" at a company was through a friend. I paid that friend $3000 for his services or helping me find a candidate.
My question is do I need to serve him with a w9/1099 (or something like that) so that I can write of the $3000 as an expense? He doesn't have a business or anything like that, just a friend of mine that helped me out.