Vendors, contractors, consultants and others who performed work for you must receive a 1099 by February 1st 2016. It's worth noting that the fines for not doing so have increased in 2016, to as high as $250 per form. There are exceptions to this, including amounts paid to certain corporations, non-profits and a handful of others. Talk to a tax expert to get clarification on who needs to receive a Form 1099.