@tianwaifeixian wrote:
I was asking if the contractor has his own company, do I still need to give him 1099-NEC.
"His own company" and a corporation are two different things. "His own company" is not a precise legal term. His own company could be a sole proprietorship, an LLC, or a partnership. For any of those, you do have to issue a 1099-NEC. Only for a corporation is a 1099-NEC definitely not required. A corporation will usually have "Inc." at the end of the business name. If you have every contractor fill out a Form W-9 for you, they will indicate on the W-9 what type of organization the business is.
