We recently acquired a park in Texas that under prior ownership had several residents doing work in the park on a regular basis, and so were being given concession for most or all of their rent. Apparently these residents are doing everything from opening the clubhouse on weekends, to someone actually has the title of “Head Chef”. They have not had regular hours, and are not employees, nor are there any written agreements in place for this arrangement.
My thought is that we need W9s for these folks so that they can be sent 1099s for the free rent, especially those that are getting the entirety of their rent for free. I also worry about the worker’s comp ramifications if someone gets hurt (unlikely, but who knows?).