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The 1099 form is issued to all suppliers to whom a business pays (to quote the IRS): at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, crop insurance proceeds, cash payments for fish (or other aquatic life)1 As was the case for the W-2 form, this form must be issued to suppliers no later than January 31 of the year following the reporting year, as well as to the IRS This form is not issued if the supplier is a corporation, or if the payments are for rent to real estate agents, telegrams, telephone, freight or storage, wages paid to employees, business travel allowances paid to employees, and payments made to tax-exempt organizations An example of the 1099 form is shown in Exhibit 64 The 1099 form is similar to the W-2 form, in that the upper left corner of the form contains employer contact information and the lower left corner contains supplier contact information The right side of the report contains a number of boxes for itemizing the types of payments made to suppliers The most commonly used box is number seven, Nonemployee compensation, which is a catchall for the majority of payments made, unless they are specified in one of the other boxes Box four is also needed if the company cannot obtain a taxpayer identification number (see next paragraph) from a supplier, in which case it must withhold 30% on payments made, and report the withheld amount here The key determining factor for the average business is to determine if its suppliers are corporations or not This is most easily done by issuing a W-9 form, Request for Taxpayer Identification Number and Certification, in which the supplier states its form of legal organization and identification number, which the company can then use to issue a Form 1099, if necessary A sample W-9 Form is shown in Exhibit 65 The W-9 is a simple form The supplier fills out the identification information in the top block, enters an identification number in Part I, and signs the document in Part II Since suppliers can change their form of legal organization from time to time, a company that wants to be in complete compliance with the law may want to consider making an annual W-9 mailing to all of its suppliers, so it has documentary proof of why it is (or is not) issuing 1099 forms Rather than go through the expense of making an annual mailing of W-9 forms to suppliers, one can simply e-mail them a PDF file that contains the form s image Suppliers can then print the form directly from the e-mail and either mail or fax back the completed form The only problem is that one must compile a data-.



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buy answers to questions, launch large-scale, coordinated efforts to memorize items to share with or sell to other test takers, or photograph/record test questions Proctoring and test center security needs to contend with as many of these potential risks as possible In addition, there are other detection measures that testing organizations employ that are beyond the scope of the present discussion It does seem relevant, however, to discuss four areas of test security relevant to the test center: (1) identi cation and authentication; (2) digital security; (3) preventing on-site cheating; and (4) reducing risks associated with collaborative theft of item banks Identi cation and authentication of the test takers is crucial for high-stake examinations Surrogate examinees that show up and attempt to take somebody else s test can pose a serious threat to the integrity of an examination Many testing organizations require two forms of identi cation, including a valid photo ID at check-in Requiring the examinees physically sign a log or attestation statement provides a signature for the test taker s le and may discourage risk-adverse individuals from using surrogates Many testing vendors also offer the option of taking on-site digital photos or employing some other means of biometric identi cation to authenticate the test takers Finally, the access token or registration code provided to the examinee during the registration process can be used as a secondary authentication check However, examinees can give their access token or registration code to somebody else These identi cation veri cation and authentication steps primarily serve as gate-keeper functions meant to prevent unauthorized access to the test; however, they can also provide a record of evidence that may be useful for detecting or reacting to suspected cheating after the test is completed A second aspect of test security relates to the prevention and detection of digital data security breaches Digital data security breaches can range from outright data theft or eavesdropping to dealing with denial-of-service attacks (Schneier, 2000) Using network rewalls or virtual private networks, employing encryption technology, and monitoring secure transmissions between web and network routers can help to avoid some of these security breaches Denial of service is a somewhat different security problem where the attacker attempts to slow down or stop service by overwhelming the system These types of attack have not been reported as a serious problem in CBT to date; however, as more high-stake testing programs migrate to sending and receiving data over the Internet, test centers and servers could become vulnerable Outright cheating is still a major problem on a computer-based test Having multiple test forms, using random item scrambling strategies, and exposure control mechanisms make it unlikely that two examinees sitting together will have the same test items in the same order Testing programs can sometimes be lulled into a false sense of security by assuming that such preventative measures completely solve the cheating problem Cheating behaviors also include attempts at copying from notes, taking notes or using small scanners.





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