Yes

No (a WISP isn't a tax form)

But as one of my favorite tax bloggers observes, "IRS’ current barndoor-locking exercise, requiring all manner of internet safety protocols for practitioners, when even the United States Department of Defense is not impervious to hacking, visits condign penalties upon even the impecunious solo, unless they install enormously expensive software and adopt Genius Baristas protocols. Not for me, thank you."

@BobKamman  Thank you for an excellent lesson in new words to throw about. Very educational.