I have a single-member LLC in Georgia and use my SSN for tax returns, but I also include my EIN.
A contractor from Massachusetts worked for me remotely, and this contractor has never visited Georgia. The compensation was less than $1,500.
Please advise:
- Can I use my EIN in the Payer's section?
- What state should I indicate in the State Information (Boxes 5-7)? Massachusetts, Georgia, both, or none?
- If I need to indicate a state, what should I use as 6b Payer's state no?
- Do I need to send 1099-NEC to the states as well?
