For Independent Filmmakers

Welcome

Our Independent Filmmaker pages are loosely organized in the chronological order of legal and business matters you might face throughout your project -- from treatment to final cut. Please help us improve our site. If you notice an error or have a suggestion for a link or additional information, please contact us.

THIS WEB SITE HAS BEEN PREPARED FOR EDUCATIONAL AND INFORMATIONAL PURPOSES ONLY AND IS NOT LEGAL ADVICE OR A LEGAL OPINION. ONLY YOUR ATTORNEY CAN ADVISE YOU ABOUT WHICH LAWS ARE APPLICABLE TO YOUR SPECIFIC SITUATION.

Tax Forms

If you will be paying on a fee basis, be sure to get a signed IRS W-9 Form. If you pay an independent contractor $600 or more in a calendar year, including equipment or kit rental, you are required to issue that person a 1099-MISC form and file the summary Form 1096 with the IRS.

If you will be paying wages, be sure to get the employee to complete W-4 (federal) and state tax forms, which help determine the appropriate withholding. To download the Illinois and federal forms, click here. To download the Missouri and federal forms, click here.

Employees should also complete Form I-9, which verifies that they are not working in the United States illegally. Forms and instructions are available on the U.S. Citizenship and Immigration site.

Talent Paymaster Services

We recommend using a talent paymaster service, such as Payers for Players. If you do, the paymaster will be the employer of record, which can be a good way to get workers' compensation coverage. There is space on our sample deal memos to include that information.

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