An important deadline is looming for small business owners who use subcontractors to work in their businesses. January 31st is the deadline for the filing of IRS form 1099-Misc for all unincorporated subcontractors who were paid $600 or more and all fees paid to lawyers during the past year.

This is often a time of scrambling for small business owners as they try to figure out a) who they need to do 1099