What's locked, and why
- Already paid individually: their Paid to button shows a lock and "Individual". They can't be moved to a team, because they've already been paid for this event.
- Team already paid: once you record a payment to a team, its players for that event stay with the team.
- Individual pay: players marked for a team are never paid individually for that event.
Do the players get a tax form? No. Players counted toward a team aren't paid individually, so they don't receive anything from you. The payment goes to the team's organization.
Meal reimbursements are separate from pay. They are still paid to the person, not the team.