Michael Cohen thankfully tipped me off to this. It's a headache for not just Indies but for all small businesses. It effects all filmmakers as it adds on a new layer of tax reporting for any production. According to this article, you will now need to report, via 1099, any PURCHASE you make -- and intend to write off -- on an individual basis. If you buy a new computer, you will have to send Apple a 1099. Time to consultant your accountant.