If the person you paid to do work for your business is not considered an employee, you may have to file a Form 1099, according to the IRS Am I Required to File a Form 1099 or Other Information Return? page:

If, as part of your trade or business, you made any of the following types of payments, use the link to be directed to information on filing the appropriate information return.

• Payments, in the course of your trade or business: (1099-MISC) (Note: It is important that you place the payment in the proper box on the form. Refer to the instructions for more information.)
  • Services performed by independent contractors or others (not employees of your business) (Box 7). See more detailed info regarding payments to independent contractors.
  • Prizes and awards and certain other payments (see Instructions for Form 1099-MISC, Box 3. Other Income, for more information)
  • Rent (Box 1)
  • Royalties (Box 2)
  • Backup withholding or federal income tax withheld (Box 4)
  • Crewmembers of your fishing boat (Box 5)
  • To physicians, physicians’ corporation or other supplier of health and medical services (Box 6)
  • For a purchase of fish from anyone engaged in the trade or business of catching fish (Box 7)
  • Substitute dividends or tax exempt interest payments and you are a broker (Box 8)
  • Crop insurance proceeds (Box 10)
  • Gross proceeds of $600 or more paid to an attorney (generally, Box 7, but see instructions as Box 14 may apply)
• Interest on a business debt to someone (excluding interest on an obligation issued by an individual) (1099-INT)
• Dividends or other distributions to a company shareholder (1099-DIV)
• Distribution from a retirement or profit plan or from an IRA or insurance contract (1099-R)
• Payments to merchants or other entities in settlement of reportable payment transactions, that is, any payment card or third party network transaction (1099-K)

You are not required to file information return(s) if any of the following situations apply:

• You are not engaged in a trade or business.
• You are engaged in a trade or business and
  • the payment was made to another business that is incorporated, but was not for medical or legal services or
  • the sum of all payments made to the person or unincorporated business is less than $600 in one tax year