Last year, I operated my company as an LLC until April, where I then incorporated into S-Corp. Therefore, I have two different TINs the last year.
For each subcontractor, do I need to file two separate 1099-MISC forms, where one includes my previous TIN and amount paid while as a LLC, and another one with my new TIN and amount paid as an S-Corp?
Or can I just file everything under my current TIN and lump everything together for the year?
Thanks,
John
