I started a small business, filing my taxes along with my personal taxes since my wife and I are the owners. How do I file a 1099-NEC on 2 independent contractors.

If you paid an independent contractor more than $600 during the year, you are required to provide them with a form 1099-NEC and file these forms with the IRS by January 31, 2023.

There are penalties for missing the filing deadline.

You can use TurboTax Self-Employed to prepare and e-file forms W-2 and 1099-NEC.

To prepare forms W-2 and 1099-NEC, follow these steps:

1. Sign out of your account and sign in again. 
2. On the landing page, click on the down arrow next to Your account then click on      Create W2s and 1099s.
3. You will be taken to the TurboTax Quick Employer Forms (QEF) website.
4. Sign in with your TurboTax username and password. If you do not have an account, click Create Account to create a new account. Note carefully the username and password as you need them if you need to retrieve the forms later.
5. After signing in, click on Create New Form 
6. On the next page, choose the type of forms you wish to prepare then click Continue to begin entering information for your forms.

If you both are owners are you filing a separate Partnership Business return or filing 2 schedule Cs in your personal return?  What state are you in?  Are you asking about preparing the 1099NEC to give to people you paid or to report 1 you got for your business?