As a private person, you are not required to issue a form 1099-MISC. however, the IRS takes the position that you may issue the form if you want to, on the grounds that it helps to increase tax compliance. To issue the form, you must send a copy to the payee and a copy to the IRS before January 31, 2018. If you do it by hand, you need to use special paper forms, you can't just download them from the Internet, you have to order them from a forms supplier. Or you can use one of several different services on the net to e-file the 1099 for around five dollars.
