If business owners have independent contractors (non W2 employees), then the form that is required is called a 1099-NEC or 1099-MISC. It is due Jan 31. It's always best to check the latest guidelines from the IRS to see if you need to comply with any of these forms. https://www.irs.gov/forms-pubs/about-form-1099-nec An interesting note is that if you pay subcontractors via 3rd party platform like Paypal or Credit Cards then small business owners do not need to include 1099 payments for these methods because those that receive 3rd party processor payments would receive tax documents rom those 3rd party payment companies if certain criteria is met. QuickBooks Online has a great tool that allows small business owners to e-file their 1099s to their contractors. Assuming everything has been set up properly, Quickbooks will help you e-file contractors their 1099 if they exceed the $600 threshold from the checking account and omit and 3rd party payments.