You can use the 1099 feature in QuickBooks to track payments to independent contractors or other vendors for whom you must send Form 1099-MISC and file 1096 Summary and
1099-MISC forms with the IRS. When you turn the 1099 feature on, you can set up a vendor as eligible for Form 1099-MISC (also known in QuickBooks as a 1099 vendor) and can assign the accounts you use to pay that vendor to the appropriate box or boxes on the Form 1099-MISC. When you turn the 1099 feature off, you cannot set up a vendor as a 1099 vendor.
Switch to single-user mode.
Open the Tax:1099 Company Preferences.
Select Yes for the "Do you file 1099 MISC forms?" option.
If you don't work with individuals who qualify as 1099 recipients,
select No to turn off the 1099 feature in QuickBooks.
Work with 1099s