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My question is whether you hired him as an independent contractor or an employee? If he is an independent contractor, the form that needs to filed is a form 1099-Misc. (See links below for form and instructions).
1 copy goes to the contractor
1 copy goes to the IRS
1 copy goes to the state if applicable (not all states have personal income tax
The contractor will be responsible for the tax obligations on the income.
If he is considered an employee, the form would be a Form W2. The form distribution process is the same as with the Form 1099. See below for link to form and instructions,.
With a W2, you are required to withhold the mandatory federal, state, and FICA taxes. As an employer, there are also other taxes that you would be responsible for paying as well. let me know if you need further clarification regarding the tax responsibilities as an employer.
On a different note, as the IRS is cracking down on this matter, you do want to make sure that you are within the guidelines to consider him an independent contractor and not an employee if this is what he is. If you would like more information on determining whether he is truly considered a contractor or employee, do let me know.