If you run a small business or are an individual who is considered to be self-employed, and you made payments last year for a total of $600 or more, to an individual or entity, who is not your employee, these payments must be reported to the IRS. https://www.irs.gov/businesses/small-businesses-self-employed/forms-and-associated-taxes-for-independent-contractors
If you paid an independent contractor or freelancer, this should be reported using Form 1099-NEC.
Form 1099-MISC should be used for any of the following:
Rents
Prizes and awards
Other payments
Medical and health care payments
Crop insurance proceeds
Cash payments for fish (or other aquatic life) you purchased in the trade or business of catching fish
Generally, the cash paid from a notional principal contract to an individual, partnership, or estate
Payments to an attorney
Any fishing boat proceeds
In addition, use Form 1099-MISC to report direct sales of at least $5,000 of consumer products to a buyer, for resale, anywhere other than a permanent retail establishment.
In general, these 1099s are used when working with other businesses, individuals, freelancers, subcontractors, independent contractors, or vendors. They do not, generally, have to be issued for payments made to certain corporations for services rendered.
Before engaging in business, you'll want to request a completed Form W-9 from your vendors, contractors, and other payment recipients. This form will provide you with their legal name, address and taxpayer identification number
Keep track all payments made through the year, and issue either a 1099-NEC or 1099-MISC summarizing this activity the following year before January 31st.