We have enhanced the Business Expense feature and User Profile. In each user's profile, SSN and Address are added as two extra optional attributes that you can define. Then in Business Expense, you can specify an expense as a payment to the user. For example, you might have a second photographer you pay, or maybe an assistant.
Then in Report, you can quickly get the total amount paid to a specific user for a given calendar year. This will be handy when tax time comes to prepare your 1099 form.
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