1009 MISC to a client that changed from sole proprietor to LLC during the tax year

[annetteirene]

I have a client that changed from a sole proprietorship to an LLC mid-year. Do I issue two 1099s? Or do I just issue one to the LLC since that is their current business structure? Not sure if it matters, but I manage a rental property for them and pay them rent I collect on their behalf monthly.

[Vanessa A]

It does not matter that much.  If they are a single member LLC, it is likely still a disregarded entity.  This means they are still using their SSN as their tax ID with the IRS.  So you can issue one 1099 to the LLC. 

[annetteirene]

Thank you! I suspected I was overthinking it...