You need to stick with what you know and it's not accounting or taxes!
If you're in business and someone helps you to extract, you buying him lunch is NOT taxable to him, but it is a business expense to you! So throwing away that receipt is just plain .........foolish!
1099's are not there to screw you unless you screw yourself buy not reporting!
A truck drivers state is where he has his domicile regardless of where he drives.
I have no idea of what you're talking about regarding a retired teacher, I don't think you do either.