[teeray]

One downside is that to do this properly, you probably should be sending out 1099s for all of those candidates. Depending on the number of open reqs out there, your payroll department may be less than thrilled with this idea. I’ve seen some teams that have tried to sidestep this by paying in gift cards, but that sure does seem to be playing with fire.

[SkyPuncher]

You are not required to file a 1099 if the payment is less than $600. Even then, I can't imagine it's that hard to send out an additional 1099 if needed.

[0] https://www.irs.gov/businesses/small-businesses-self-employe...