1099 Fiscal Year

Do you mean the C-Corp needs to issue 1099-misc for sub contractors  or  another kind of 1099?  

Yes, correct 1099-MISC needs to be issued.

Issuing a 1099 is not based on the fiscal year of your company but on a calendar year ... so even though your tax year straddles 2 calendar years the 1099-misc forms must be filed on a calendar year basis. 

https://www.shrm.org/resourcesandtools/tools-and-samples/hr-qa/pages/whatisa1099-miscform.aspx

for your corp's fiscal year ending in 2018 you would file 1099's for calendar year ending 12/31/2017 (what's is sometimes referred to as the included December 31st - 12/31/17 is included in your fiscal year ending in 2018)