Would I have a legitimate reason not to fill out a form 1099 for my referree's employer?

If you don't fill out the form, it sounds like you won't get any more income from the company. So I would fill out the 1099. If you don't have to file a tax return, it really won't affect you.

A Form 1099 is issued to individuals who are not employees. If you were an employee, then you would receive a Form W-2. Independent contractors receive a 1099, and are considered self-employed individuals who receive compensation from others for services they render. It does not matter who paid you. The fact that you are receiving money for services rendered means that they need to report the compensation on a 1099 as income to you. If the company paid you, then it would issue a 1099 to you. But because you are working on commissions from the employees, the employees will issue the 1099 to you. This is unavoidable, as you are earning taxable income that has to be reported. Keep in mind that taxes are not withheld on 1099 wages, so you will receive the full commission. As a self-employed individual, it is up to you to file and pay quarterly estimated taxes on your self employment income. If you do not anticipate owing $1,000 or more in income taxes, then you do not have to file and pay quarterly estimated taxes, but you must make sure that you take into account your self employment income when determining whether you are required to file a return. Regardless of whether you are required to file a tax return, the company must issue a 1099 if they pay a person $600 or more over the course of a year. This allows them to deduct those wages that they've paid, as it documents the fact that they paid an independent contractor. The issuance of the 1099 should not change whether you're required to file a return, as it's merely reporting the amount of money that you have earned. Lastly, be sure that you are aware of the requirements for filing a tax return. Many myths and rumors are floating around out there about what the thresholds are. The I.R.S. gives an overview of what those federal requirements are at the following link: http://www.irs.gov/Individuals/Do-You-Need-to-File-a-Federal-Income-Tax-Retu rn%3F-

Assuming you are getting, or may get, more than $600 for the year, you must give them the information so they can issue you a Form 1099. It does not imply from whom you are earning the money. It implies that you are earning the money. They are paying you, after all. If you were paid by the professional, he or she would be required to issue you a Form 1099, too. Were you hoping to commit tax fraud?