FaithY
Expert Alumni

Business & farm

Probably not. Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation) do not have to be reported on a 1099-Misc.

Exception to the general rule: From IRS's 1099-Misc instructions:

The following payments made to corporations generally must be reported on Form 1099-MISC. 

  • Medical and health care payments reported in box 6. 
  • Fish purchases for cash reported in box 7. Attorneys' fees reported in box 7. 
  • Gross proceeds paid to an attorney reported in box 14. 
  • Substitute payments in lieu of dividends or tax-exempt interest reported in box 8. 
  • Payments by a federal executive agency for services (vendors) reported in box 7.

Click here to read IRS's 1099-Misc instructions