If you are a self-employed individual and you incur expenses related to your business, those expenses generally can be deducted. The requirement to file a 1099 does not limit your ability to deduct those expense. If the amount of your expense is greater than $600 then you will be required to complete a 1099. Specifically to your question, this requirement generally is only related to individual independent contractors you hire. Payments to corporations are excluded unless the expense falls under the "Reportable Payments to Corporations" rule.