As a small business owner (sole proprietor) do I have to issue a 1099 for every service I pay for over $600, like plumbers and electricians?

[GCKirt]

Had to have an electrician come in and add new breaker box.  Cost $1125 and I received a receipt for the service.  Do I have to issue him a 1099 to use the expense on my taxes?

[RobertB4444]

The basic rule is that you issue a 1099 to anyone who is not an incorporated business.  All sole proprietors should get a 1099 from you.  If this was an incorporated business that issued you a bill then there is no need for a 1099.  

What I will tell you is that if you're in doubt then get a W9 from them and issue the 1099.  Why deal with the potential headache?

@GCKirt