It's nice to see you in the Community, @benny-cantu.
In QuickBooks Online, there's no delete option when removing a contractor. You can only make then inactive. You can check this related post for more information: https://quickbooks.intuit.com/learn-support/en-us/reports-and-accounting/how-do-i-delete-a-contracto....
If you need to issue 1099 to someone else, you can just edit the contractor's information instead of making them inactive. You can refer to this article for the detailed steps: Edit Contractor Information.
If you have other questions, do let me know. I want to help however I can. Take care and have a nice day.
