Basically the rule is that you must file a 1099-MISC whenever you pay an unincorporated independent contractor-that is, an independent contractor who is a sole proprietor or member of a partnership or LLC-$600 or more in a year for work done in the course of your trade or business.
Clients are required to issue and mail out all of their Form 1099s to their vendors (you) by January 31. Then you have to send in the transmittal Form 1096 to the IRS before February 28.
Also it is important to note the following:
As Form 1099 is separated into multiple parts you must file Copy B and copy 2 no later than January 31.
Copy A must be filed with the IRS no later than February 28, although some states require earlier tax filings, it would be recommended to check your state’s filing dates.
Copy C is for you to retain in your records.