Rick from NY Loc: Sarasota FL

It works, but it’s a bad idea

Bobk12

I would tell the person that you don’t do this for a living but you would do it for free if they cover your cost for gas. If they still insist, “thanks for thinking of me” and walk away.
You probably have lots of $$$ in equipment that you don’t depreciate because you’re not set up as a business. Good luck, been there too.

bigguytf

I work shooting photos for schools (usually between $75 and $150) and I always provide a W-9 with the invoice. Rules for schools and foundations are a lot stricter then they used to be. It is a easy thing and shows you are trying to follow the rules.

cahale Loc: San Angelo, TX

The W9 is just protection for a lot of businesses. If you receive less than $600 in any calendar year, they will not issue you a 1099, nor report the payment to the IRS.

Beenthere

$50..., it's just not worth it, I'd chuck the job. I'd explain that the $600 IRS rule makes it not worth the paperwork hassle for $50. If he is a friend you may just want to do it for free, but don't tell him, or charge him $600 so you are clear to deal with any IRS requirements, then buy yourself a new lens...

Rick from NY Loc: Sarasota FL

While it’s true that payers are not required to provide 1099 or to forward the info to IRS if aggregate calendar year payments are less than $600, many (most?) payers do not bother to differentiate those over/under $600, especially when they have many payees. At year end, they simply send the form to every payee who received a payment.

Also- just because you don’t receive the paper 1099 in January, do not assume that the info was not reported to IRS, especially if the gig was for a large company. Data is often transmitted electronically to IRS and there can be many reasons why the paper 1099 does not get to payee.

Lastly - incidentally, the rule requiring payers to obtain W9 form is not limited to not for profit entities. Any entity paying a fee for services to a non employee must obtain a W9. If you shoot a sports illustrated job, you are gonna get a request for W9 and a 1099.

Jerry Coupe Loc: Kent, WA

A very good approach. Thanks for sharing.

Rick from NY Loc: Sarasota FL

Nice idea. Everyone wins. (The idea of the contribution)

BArthur3

If you do decide to operate and file taxes as a sole proprietor, be sure to check into "local" requirements for establishing a DBA ("doing business as") registration. Could be at a local municipal level but depending on local requirements could run further up.

Ricksawthat Loc: Santa Monica CA

I'm a runner and photographer too. How are you getting these gigs. I would love to get similar jobs.

jbk224 Loc: Long Island, NY

Right of course. But we are talking here about this $50 and not larger amounts. The OP is only concerned about this $50 now. And, the $50, while may be considered a 'fee'; may actually be mis-used here as they know the OP needs to travel and likely offering the 'fee' to offset his expenses. More likely...'we want you to do the shoot for free and will provide $50 to offset your expenses'...
Whatever...
If the OP is serious about developing a business, then follow all the rules.

bigguytf

Go our to a high school near you and find the XC or Track Coach. Tell them you would like to take photos and get them some copies. Start with dual or tri-meets first to practice your skills.
Then work up to some invitationals. It takes a while to get a reputation as a good running photographer but eventually you can ask to be paid as a officials take photos.

Hope that helps

Resqu2 Loc: SW Va

For me I knew a lot of the local people from running races, I had to stop for 2 years and wanted to stay involved so I saw a few local races and ask if they would like photos. I was never fully happy with my finish line photos using my Canon 5D 4 so when the Canon R6 came out I jumped on it and my photos improved dramatically, it seems like I just can’t miss focus with this rig.

The few companies that time races started reposting my work to their page and soon race directors from all over was looking for help with their race. All races are to raise funds for a Non Profit group so there really isn’t a lot of money to be made here.

My biggest race that I was invited to was in July, it was for the men’s 8k USA Track & Field National Championship sponsored by Toyota. I got one of two finish line positions. That race blew my web site up, over 600,000 photo views in just a few days.

I love the challenge of people running as fast as they can straight at me and nailing a finish line photo for them.

bdk Loc: Sanibel Fl.

I would think the last thing you want is the IRS looking at your little business. You make a few hundred bucks and by the time you write off expenses you will be at a loss. The IRS would want to know why and may end up auditing you. for $50.00 it isnt worth it.
On the other hand , the IRS sees $50.00 and says its NOT worth it for them to look into it.

which brings me to my story. I had a store in NJ. I was audited . They found I owed about $35.00 in sales tax.
I said great I'll send you a check.
The next day its about 8am I hear a knock on my door. IM not getting up after working till 2am
( yes my store was open that late on the board walk ) I got up around 10am , the state had a guy sit in my driveway for two hours to collect that $35.00 so you never know with the government.

Scruples Loc: Brooklyn, New York

There are multiple issues that can be blossomed into some useful or pointless endeavors.

I am not really fond of paperwork. I never like Photo releases and other contracts. I manage a 501(c)3 charity and the W9 form is for the IRS to understand petty cash vouchers for a larger corporation. It is a simple paste and mail form available on line. You can load it, enter in your info and print. For the few dollars that you are paid, a larger company has the privilege of doing what they want with your art. Let’s hope they are scrupulous.
I am leery about releasing my personal info like my social security number or the location of a tattoo. You should have a Tax Identification Number for future work. It is very easy to obtain from the IRS. (Google can be your friend). You will need a mission statement and purpose statement. These don’t need to be 17 pages long. Just a simple cut and paste. Use “to photograph notable events.” Many times I enter an arrangement to photograph an event, without getting paid as long as no photos are altered and I am credited for the photos.

Steven Gewirtz