Yes, if you pay more than $600 in exchange for services, such as payments to an independent contractor, then you would typically need to issue a 1099-MISC to the person and IRS.

In most cases, a copy of the 1099-MISC form is due to payment recipients by January 31st of the year immediately following the tax year in which you make the payments. You'll need to file the 1099 with the IRS by the end of February, although you'll have until March 31st if you file it electronically.