You just don’t want to do it. You don’t want to just pull out the receipts and paperwork and add it all up.
You keep telling yourself that you’ll get to it; you’ve got a couple of days yet.
If you paid someone in your business, and you paid them more than $600 in 2010 - you owe them and the Department of Treasury a 1099. If you skip this requirement, you may find any deduction you’ve taken against income is .. well, invalidated.