Hello, @Rasty.

Welcome to the Community.

To record the prior payments in QuickBooks Desktop, you'll first need to set up the vendors to receive form 1099-MISC. Once done, you can set up an expense account for their payments. Let me guide you on how:

Here's how to set up vendor:

1. Select Vendors and then Vendor Center on the Toolbar.
2. Right-click on a vendor's name and then select Edit Vendor.
3. Click the Address Info tab and validate the data.
4. Choose the Tax Settings tab.
5. Checkmark the Vendor eligible for 1099.
6. Enter the vendor tax identification number in the Vendor Tax ID field, then select OK.

You can now map the accounts so you can track the payments to your form 1099.

1. Select Edit and then Preferences on the Toolbar.
2. From the left select Tax: 1099.
3. Click the Company Preferences tab.
4. Next to Do you file 1099-MISC forms? select Yes.
5. Next to If you want to map your account to boxes on Form 1099-MISC, click here, select the click here link. The QuickBooks 1099 Wizard will open and the QuickBooks Desktop accounts to track payments to your 1099 vendors will be listed.
6. In the Apply payments to this 1099 box column, select the drop-down menu and choose the appropriate 1099-MISC box.
7. Choose a 1099-MISC box for each account listed or pick Omit these payments from 1099.
8. Select Save & Close.

For more detailed steps, check out this article about add the vendor and printing forms 1099 in QuickBooks Desktop: Set up a 1099 vendor and print forms.

You may check this resource page for future reference in case you want to know how to fix if vendor missing from 1099 summary report: Vendor missing from 1099 Summary Report or 1099 Efile Service.

Fill me if you have followed-up question about form 1099. I'm always here to help. Have a great weekend!