Tax Year Prior to 2020: Do I issue 1099's to my two LLC Partners for services rendered and equipment rented from them or is that considered a guaranteed payment from LLC?

[KarenL2]

In a Partnership, you would not issue a 1099-MISC to a Partner.  It would be a Guaranteed Payment from the LLC.

[OakmontBob]

suppose one of the partners has a company (with an EIN separate from his SS number) that provides service to the LLC - would they receive a 1099 under the EIN?   

[PatriciaV]

@OakmontBob

A service business owned by a partner should receive Form 1099 if the partnership paid the business $600 or more during the tax year. The related party rules would not apply to services rendered to the partnership.