If your LLC is a single member LLC, you will include the 1099 MISC in your tax return. It will be entered in the Business section. The 2 1099 MISC forms that you received in your name will also be entered in the same section.
If your LLC is a multi-member LLC, the 1099 MISC received in the business’ name will be entered on the business tax return. A multi-member LLC must file it’s own tax return. The IRS treats an LLC as a partnership. This means that the LLC’s income and expenses are distributed to the members using a Form K-1.
