Businesses that have not provided 1099s yet, should issue them as soon as possible. Generally, you file a Form 1099-MISC for each person paid at least $600 for services performed, including parts and materials, if they are not your employee.
![1099](https://static.wixstatic.com/media/a27d24_9cd7e09e7afe46728e8aaadc3d6c7658~mv2.png/v1/fill/w_718,h_493,al_c,q_85,enc_auto/a27d24_9cd7e09e7afe46728e8aaadc3d6c7658~mv2.png)
You also must file this form for each person you withheld any federal income tax under the backup withholding rules regardless of how much they were paid.
See 2019, Instructions for Form 1099-MISC for specifics on who is required to file Form 1099-MISC.