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DRAFT
OKLAHOMA DEPARTMENT OF ENVIRONMENTAL QUALITY
AIR QUALITY DIVISION
MEMORANDUM March 26, 2012TO:Phillip Fielder, P.E., Permits and Engineering Group ManagerTHROUGH:Kendal Segment, Sr. Environmental
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Phillip Martin P is a form used to report income paid to independent contractors.
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Businesses or individuals who have paid independent contractors $600 or more in a calendar year are required to file Phillip Martin P.
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The purpose of Phillip Martin P is to report income paid to independent contractors to the IRS.
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Information such as the contractor's name, address, tax identification number, and amount of income paid must be reported on Phillip Martin P.
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