Barbara -

The 1099 thing really isn't too tough to do. It's just a matter of writing down the amounts on a separate piece of paper for each band member, and then sending the one form to the IRS to tell them who got the money. That makes it the band members' money to deal with, instead of just yours. If you can work it all into your own tax return, the IRS probably doesn't really care, but figuring out exactly how much each band member owes you can be pretty tricky.

If you choose to go with the 1099, and let the individual band members handle their own shares, they can probably just wring them into their simple tax returns, although if they are smart about it, they'll likely want to file the Sched C.

In order for you to get all the deductions you might may want to claim for band expenses, you probably do need the additional schedule for "income from self employment." Little things like postage, phone calls for bookings, and such can add up, and you might want to include depreciation for some band equipment, or even some of your personal stuff you use with the band. There are some very real advantages in how you show the "deductions" for that extra bunch of transactions, and the "extra" form gives you a place to put stuff that's very difficult to work into a simper return.

That's an extra form, and will cost you a little extra if you pay someone to do your taxes, but if you use one of the tax software programs it's just an extra piece of paper. (But make sure you get a program that includes the forms - and don't forget to deduct the price of the software under "tax preparation.")

If you already plan to pay a preparer - have him/her handle the 1099 business, - just make sure you allow time to do it before March 1 even if you plan to file your own complete return on April 15 like most of us do. (If your preparer doesn't know what to do, get a different one. It's a very common thing, and you shouldn't be using a preparer who doesn't understand this stuff - for anything.)

John