They can't cite it because they are wrong.  Turbotax Home and Business does 1099's also, also owned by Intuit.  Last year they revamped the program that I have used for over a decade to prepare 1099's and they screwed it up.  It  would not let a business owner with social security number file any 1099's.  It insisted you had to be a EIN if you were a business to file 1099's  As an accountant of over 40 years, this is plain wrong.  I was pleased today to see that Turbotax fixed their issue.  They now have a message saying you can't file W-2 if you have only a social security number for your business, an EIN is required.  THAT IS CORRECT,

now they will allow businesses with only a social security nunmber to file 1099's this year!

Hallelujah!   I wish they would fix the other issues from their revamping of Turbotax 1099 but at least the other issues can be worked around.  Not sure why Quickbooks online can't get their act together.