Forms 1099 must be filed by businesses each year. This year the deadline for filing falls on February 2, though electronic filers have until March 31 to file. The most common form for businesses is probably Form 1099-MISC, used to report miscellaneous payments to nonemployees. This includes fees for services paid to independent contractors, such as consultants, lawyers, cleaning services, and others. Generally, you don’t report fees paid to corporations, but there are exceptions (payments to lawyers, for example).
Contact your tax professional for details or filing assistance.