What tax documentation needed when paying referral

[Vilson Nikollaj]

I closed an out of state wholesale deal and paid a local partner from the profits to handle everything. I plan to deduct that amount from my profit on the deal, but I wasn't sure if I would need to submit some documentation to partner and to the IRS to ensure I do not have to pay income tax on his portion. The title company wired all the funds to my name vs. splitting accordingly.

Example #s)

My tax burden: $10,000 Profit - $3,000 Partner = $7,000 my taxable income x 30% = $2,100. 

His tax burden: $3,000 x 30% = $900

I just do not want to be responsible for the $900.