Business/tax related question here everyone. I'm starting to look into using high school senior reps to help me acquire more business for senior portraiture. For those who are unfamiliar with what a Senior Rep is, it's someone who represents your photography at their high school. In exchange you provide them with a free photoshoot (usually). As part of my incentive program, I was thinking that for every client my senior rep refers me to, I would pay them $15. I know there are other photographers who have done this in the past. My question is how I would I report this to IRS, or do I even need to? They're not an employee or even an independent contractor. Basically I just want to make sure I'm doing everything I need to do to not get in trouble with Uncle Sam. Thanks!