I live in Missouri, but I take jobs in Arkansas, Oklahoma and Kansas as well. I have a guy that know what he is doing and wants to work for me, but has had a rough time lately. I have a ton of work and was wanting to hire as a sub. I know he has to fill out a tax form, but am not sure what else. Do I just have him fill out the form saying he is going to sub for me or is there more to it than this?