You must issue a 1099-MISC if you are a business and you pay more than $600 to a person (sole prop). You don't need to issue a 1099-MISC if the check is made out to another LLC or other type of corporation. If you decide you need to 1099-MISC your CPA or building contractor, you can send them a W-9 form that asks them to provide their tax number to you. They can either give you their SSN or their EIN.
