Here is a two step process to decide if you need to issue a 1099-Misc to a vendor or subcontractor:
STEP 1: The payment or payments must total $600 or more during the year for services – not goods – in the course of your trade or business. You do NOT issue a 1099 for personal services. Trade or business only.
STEP 2: Generally, you do not issue 1099-Misc’s to S or C Corporations. You DO 1099s to LLC. Exception: you DO issue a 1099 for attorney fees, even if it is incorporated.
You must mail a copy of the 1099-Misc to the vendor/subcontractor by January 31, 2015, and send a copy to the IRS and Social Security by February 28, 2015.
These are the general guidelines; contact me for specific answers to your individual tax situation.
