Am I required to issue them a 1099-misc form if they are an established company, not a freelancer, to do work for me?

[tomturiano]

I am a self-employed self-publisher, and I hired a major design firm to do some design work for me. I paid them a lot of money this past year. Do I have to issue them a 1099? The Turbotax rules say that you have to issue a 1099 to freelancers. I wouldn't consider this firm freelancers. Thoughts? thanks, TT

[tygrtchr]

You are correct that the company does not receive a 1099-MISC.  They probably gave you an invoice when the work for you was finished and you paid it.  You PURCHASED a service from.  IRS requires that a 1099-MISC  be given to independent or unincorporated contractors.