Hello again, lettyfuentes2013:
For purposes of sending a physical 1099-MISC to your contractors, if I'm understanding your explanation of the situation correctly, you should be fine using whatever name you wish in the "payer" section of the document. In other words, at least in this one place, you can choose to call your business activities by whatever name you like. However, you will want to make sure that the relevant EIN is correct, for that particular payment(s), as the EIN is the "key data field" that is the real cue to the IRS, and your state taxing authority. What I mean by this is that on whatever tax return you file, if it shows a deduction from income (i.e., expense) for money paid to Contractor A, then you'll need to be sure that the 1099-MISC you give to Contractor A has an EIN that matches the tax return for the entity (sole proprietor on a Schedule C, or a S-Corp on a 1120S, for example) that actually took the tax deduction for the payment. That is how the IRS, or any auditor for that matter, would "match" a payment made to a tax deduction taken.
Hopefully that logic makes sense. It should, if you take a few moments to consider a different point of view. How would an outsider attempt to reconstruct your accounting books, if they didn't have the benefit of your input and first-hand knowledge? Well, they would begin by matching Entity A, with Payment #1, to Contractor A, and so forth . . . which is why using the correct EIN on the 1099-MISC is so important.
