If you run a business and paid independent contractors (IC), please read on...
Any IC paid $600 or more during 2023 needs a 1099 filed. The 1099 is sent to IRS and also to the IC. It's IRS Form 1099 NEC that will be filed and is due by January 31, 2024.
Most payroll services provide this filing service. And there are numerous non payroll services online that also do this. If you decide to use your payroll service, now's the time to reach out and find out their reporting requirements and deadlines.
Please let me know if you have questions.