All 2018 Form 1099s must be mailed to the IRS by Thursday, January 31, 2019. 

All businesses and business activities (farming and rental real estate) are required to issue Form 1099s to individuals and unincorporated business that are paid $600 or more.  This includes independent contractors, subcontractors, and individuals.  If you or your company paid interest or dividends, to parties other than financial institutions, a Form 1099-INT or -DIV is required.  Any fees paid to an attorney require a Form 1099-MISC.