In that case, you need to know a little bit about what is "work for hire", and to whom the intellectual property of what someone writes on your behalf belongs.... just in case there is a falling out, down the road.
Legal blogger Pramod Chintalapoodi of The Chip Law Group has a very helpful article about Intellectual property issues and contractor agreements.
https://www.chiplawgroup.com/ip-issues-in-your-contractor-agreements/
Work for hire applies when someone is your employee, but not when they are an independent contractor. If they are independent, you would report your payments to them using a 1099-MISC or a 1099-NEC. If they are an employee, you use a W-2.
Talking of independent contractors, the Authors Guild has an explanation of tax reporting for authors who use Audible/ACX to create and sell audiobooks.
It is helpful, but not terribly timely, given that tax filings are due tomorrow.
In a nutshell, as I understand it, Audible/ACX reports all net earnings as as author royalty income, including the share of those royalties that Audible/ACX diverts at source to pay "producers" such as the voice talent, and the recording studio talent.
All the best,
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