I paid an S Corporation in 2021. I think this goes under "Contract Labor" Line 11 on my Schedule C but I did not issue the S Corporation a 1099-NEC due to the fact that you are not required to issue 1099-NECs to S Corporations. Where should I deduct the expense if I did not issue a 1099-NEC (and was not required to)?
Please note I also paid other sub-contractors in 2021 but I did issue them 1099-NECs because they were all sole-proprietors. Therefore my Line 11 would include their payments for sure, I am not sure if I should include the payments to the S Corp there too.
