The 1099-NEC is filed by a business who pays more than $600 in a year to another person or business. But, you do not issue a 1099 to an S- or C-corp. And I'm not 100% sure that trusts are required to issue 1099s, but would not be surprised if they are. See "Who must file" in the general instructions to see if you are covered.
https://www.irs.gov/instructions/i1099gi
If you are required to file, you would give each entity that you paid more than $600 a W-9 form to have them send back with their name, address and tax ID number. They would also indicate on that form that they are an S- or C-corp and are exempt from the filing requirement.
Once you determine to whom you owe a 1099, you can file those electronically through Turbotax or another provider. You would generate a copy for yourself, a copy for the payee, and a copy for the IRS, plus a form 1096, which summarizes and totals all the 1099s you issued.
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