I paid a company to do some work on my rental home. He gave me a W9 with the "S Corporation" box checked.... I do NOT need to issue him a 1099, correct?

[Bsch4477 · Accepted solution]

Correct. 

[Carl]

You do not need to issue the S-Corporation a 1099. However, if the payment is to the owner directly and not to the S-Corporation, that changes things if the amount paid is over $600.