Companies/LLCs are required to file a 1099 if they paid someone more than 600 a year, "friend" can request the 1099 from the companies. If not put the amounts under 1099MISC.

Form 1099-MISC, Miscellaneous Income
If you do freelance work or contract labor during the year for other businesses, the IRS requires those businesses to send you Form 1099-MISC by the end of January. You should receive it shortly thereafter.
You must report all business income, including cash or barter payments, regardless of whether you receive