Do I need to submit a 1099-MISC for software maintenance and components?

[spra8560]

I'm a small business owner (self employed as a sole proprietorship).  I purchased over $11,633 worth of components and software maintenance and resold the items to a hospital as a vendor.  Do I need to issue a 1099-misc or can I file it somewhere else within the software as a business expense (without a 1099)?

[DavidD66]

Whether you issue a 1099-MISC depends on whether or not the vendor(s) you purchased the equipment from is incorporated.  If they are a corporation, you are not required to issue a 1099-MISC.  If they are a sole proprietor, a partnership, or an LLC, then you should have issued them a 1099-MISC.  That said, whether or not you issue a 1099 does not impact your ability to deduct the costs as business expenses.