Subconsultants certainly require 1099’s; but did you also know you’re required to send them to your Landlord and your Lawyer as well? Rents actually get reported in box 1 and attorneys are due a 1099 misc for any funds $600 or more.
As many of us are aware 1099 miscellaneous forms are typically given to subconsultants that are not incorporated. For example if you higher a Graphic Designer and pay them $600 or more during a fiscal year you’ll need to send them a 1099 misc by January 31st. Other sub consultants could include landscapers, contractors, business consultants, commissions, basically anyone who provides a service (not a product) that is not incorporated.
1099 Instructions:
http://www.irs.gov/pub/irs-pdf/i1099msc.pdf