Hello! I have a general contractor who is about to begin work on a single-family rehab. However, we've had to replace a water line and have the house de-winterized before he could begin. For those jobs, I hired both an excavator and a plumber, outside of the GC.

Do I need to 1099 the excavator and plumber? What's the delineation for when to 1099 someone and when you don't need to?

Thanks!