For purposes of this section, the term, "boat operator" means an employer (as defined in § 31.3121(d)-2 ) of an employee whose services are excepted from employment by section 3121(b)(20) and § 31.3121(b)(20) -1. The boat operator may make separate returns on Form 1099-MISC for each crew member for each voyage, or he may aggregate the information required by this paragraph for an individual for all or any part of a return period in which the type of catch (if required) and the percentage due the crew member remain the same.
26 C.F.R. §1.6050A-1