If you are a business, and you pay another person or business more than $600, you issue them a 1099-MISC or 1099-NEC, depending on what they did for you. Give the other business a form W-9 to ask for their tax number.
https://www.irs.gov/forms-pubs/about-form-w-9
If they are an S-corporation, you do not have to issue a 1099, they would indicate that on the W-9 when they return it to you.
If you pay someone for work on your personal behalf (like landscaping, remodel your home, etc.) you are allowed to issue a 1099 but it is not required or expected.
If you perform work for another business, you give them a signed form W-9 so they have your tax number and they issue you a 1099 for the payment they made. However, if you are paid by someone and they don't issue a 1099, you must still report the income using your own accurate business records.
