You should send them Forms 1099-NEC. LLCs taxed as partnerships or sole proprietorships: If the LLC is treated as a partnership or is a single-member LLC (disregarded entity), you must file a 1099 form and provide a copy to the LLC. LLCs taxed as corporations: If the LLC has elected to be taxed as a corporation, you are not required to file a form 1099, If in doubt, there's no harm in sending an LLC taxed as an S-Corp a 1099.
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