Send a Form W-9 to the advertising company to obtain information regarding their Employer Identification Number (EIN) and type of business. If they are incorporated, you do not need to issue a 1099-MISC for advertising costs. You can obtain a copy of Form W-9 at https://www.irs.gov/pub/irs-pdf/fw9.pdf
You must file Form 1099-MISC if any of the following situations apply:
Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors.
Rent payments of $600 or more, other than rents paid to real estate agents.
Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows.
Royalty payments of $10 or more.
Payments to certain crew members by operators of fishing boats.
