Originally Posted by GatorB

Oh yea try READING

An employer does not generally have to withhold or pay any taxes on payments to independent contractors. However, if you make total payments of $600 ormore during a calendar year to another person (other than a corporation) in the course of your farm business, you must file information returns (Form 1099) to report these payments. You report interest payments, including interest paid oninstallment sale contracts, of $600 or more on form 1099-INT. Payments of $600or more made for rents, commissions, fees, prizes, awards, independent contractors, and other payments and compensation, including payments to subcontractors and payments for services provided to you by nonemployees arereported on Form 1099-MISC.

Does this guy employ his landloard? Um no. Ergo he's not an EMPLOYER ths the rest doesn't matter.