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Any individual to whom you pay $600 or more in a calendar year should receive a 1099.
If you pay MARY JONES INC.... that is not an individual so no 1099.
If you pay MARY JONES, that would require a 1099.
And, only businesses are required to generate the 1099. The home you rent out is considered a business.
If Mary Jones cleaned your personal residence, your home is not a business so no 1099 is required.
NOTE: IF ANY BUSINES PAYS ANY LAW FIRM (WHETHER INCORPORATED OR NOT) IS REQUIRED TO PREPARE A 1099 IF PAID $600 or more!
1099's are prepared in January for the previous year.
Whether you properly do a 1099 or not, Mary Jones is required to report her income.
The 1099 actually protects you. You don't want IRS thinking you are helping Mary not report her income by not doing a 1099!