Last year, I operated my company as an LLC until April, where I then incorporated into S-Corp. Therefore, I have two different TINs the last year.
For each subcontractor, do I need to file two separate 1099-MISC forms, where one includes my previous TIN and amount paid while as an LLC, and another one with my new TIN and amount paid as an S-Corp?
Or can I just file everything under my current TIN and lump everything together for the year?
No, you may have to file 1099 Misc for both EINs separately and issue them to your contractors.
**Mark the post that answers your question by clicking on "Mark as Best Answer"