how to issue1099 nec

How to prepare 1099 & W2
https://ttlc.intuit.com/community/forms/help/how-do-i-create-w-2-and-1099-forms-in-turbotax/00/25869

You need to give a 1099NEC to anyone you paid $600 or more to for the year. But not to corporations or for merchandise. You send the IRS a copy of the 1099Misc with the transmittal summary form 1096. These are due to the person by Jan 31 and to the IRS by Jan 31 also.

The 1096 only goes to the IRS not the individual.  See  Quick Employer Forms FAQ
https://quickemployerforms.intuit.com/faq.htm

To create 1099-NEC forms in the online version of TurboTax:

1. From your Home Page in TurboTax, scroll down the page and select Your Account.
2. You will see Create W-2's and 1099's, select that option
3. Log into Quick Employer Forms and follow the instructions