Mark B's response to your post is absolutely correct. You are required to provide a Form W-9 to her if she paid you more than $600.00 for rent last year.
I tried to establish a link to copy of the file I have on my computer, but I didn't have any success. You can obtain a copy of the form for yourself by going to www.irs.gov and searching on Form W-9.
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Today's Featured Article - Third Brush Generators - by Chris Pratt. While I love straightening sheet metal, cleaning, and painting old tractors, I use every excuse to avoid working on the on the electrics. I find the whole process sheer mystery. I have picked up and attempted to read every auto and farm electrics book with no improvement in the situation. They all seem to start with a chapter entitled "Theory of Electricity". After a few paragraphs I usually close the book and go back to banging out dents. A good friend and I were recently discussing our tractor electrical systems when he stated "I figure it all comes back to applying Ohms Law". At this point
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