Issue 1099-NEC to contractor

[SCORP2]

A contractor I've worked with before helped construct my building. His business  name is C*** Brothers (edited). He's been sending me invoices weekly showing rate for each individual workers incl himself and their hours and I have paid him directly the total amount. The invoices were created on his automotive business letterhead, but I know that's not his construction business. He wants me to issue 1099s to each person on the invoices individually, but I'm not comfortable with that. I feel it should be to his contractor business C*** brothers. What do I do? 

[VolvoGirl]

I would give the 1099 to the person you paid, namely him.  You didn't hire or pay his employees.  Actually you don't need to give a 1099NEC to another business.     Just to labor and contractors you paid if they are not a business.  

[SCORP2]

I agree. He says they were covered by his Worker’s Comp. and I have the name of his construction business. But the invoices has his automotive business. And this was strictly for building an office building. So do I guess you went to his construction business or the automotive business on the invoice?

[SCORP2]

He says it’s just a partnership not an LLC or corporation

[VolvoGirl]

I still think you don't need to give him a 1099 at all.  

[SCORP2]

May I ask what that is based on? I thought you only don’t need to give a corporation

[AnnetteB6]

Since you paid the construction business and not each individual doing work for the construction business, you are not the appropriate entity to issue a Form 1099-NEC to each individual regardless of whether their information was included on your invoices.  You did not make payments to those individuals.

The question is whether you should issue a Form 1099-NEC to the construction business.  Since it was stated that you were paying a 'partnership', this would imply that the construction business is more than just an independent contractor doing work for you.  If that is the case, no 1099 would be needed.  To verify whether the construction business is 'incorporated', you can look them up at your state's Secretary of State website.

Take a look at the following information from the IRS for more clarification:

Am I Required to File a Form 1099 or Other Information Return?

@SCORP2