Do I send 1099-MISC to a C-Corporation and a S-Corporation?

[DanielV01]

Did you pay them as a contractor to subcontract under you, or did they do a job for you?  And how much did you pay each?

[dejo1974]

Neither was paid as a contractor or a subcontractor under me. The C Corporation is a Property management corporation we paid more than $2,000 for Home Owners’ Association fees. The S-Corporation was paid more than $9,000 for installing a heating/cooling system. Thanks for your help!

[FaithY]

Probably not. Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation) do not have to be reported on a 1099-Misc.

Exception to the general rule: From IRS's 1099-Misc instructions:

The following payments made to corporations generally must be reported on Form 1099-MISC. 

• Medical and health care payments reported in box 6. 
• Fish purchases for cash reported in box 7. Attorneys' fees reported in box 7. 
• Gross proceeds paid to an attorney reported in box 14. 
• Substitute payments in lieu of dividends or tax-exempt interest reported in box 8. 
• Payments by a federal executive agency for services (vendors) reported in box 7.

Click here to read IRS's 1099-Misc instructions

[amandar3]

Hi. 

Question: 

We paid a Corporation for subcontracting in the amount of $1,700.00. Do send them a 1099? 

Thanks.