1099-Misc is used to report payments made for services performed for a business by people not treated as employees such as Subcontractors, freelancers, professional services, rent payments, repairs, web designing, etc. Any individual or non-incorporated business that your company has paid a service for is required to submit to you a completed W9. 1099s then will be filed online by Jan 25th. Get your W9s in ASAP so that your 1099s are completed on time!