I am a small business owner why do i have to file a 1099?

[xmasbaby0]

Why do you think you "have" to file a 1099?   If you did not receive a 1099NEC for self-employment income then you just enter the income and prepare a Schedule C.

https://ttlc.intuit.com/questions/2903027-how-do-i-report-income-from-self-employment

https://ttlc.intuit.com/community/self-employed/help/what-is-the-self-employment-tax/00/25922

https://ttlc.intuit.com/questions/2902389-why-am-i-paying-self-employment-tax

https://ttlc.intuit.com/questions/1901340-where-do-i-enter-schedule-c

https://ttlc.intuit.com/questions/3398950-what-self-employed-expenses-can-i-deduct

[AmeliesUncle]

Are you asking if you need to send a 1099 to contractors who worked for your business?