https://ttlc.intuit.com/community/taxes/discussion/you-do-not-need-to-send-1099-miscs-to-corporations-this/01/46318#M18759 <P> &nbsp;You do not need to send 1099-MISCs to corporations. This includes S-Corporations and C-Corporations.</P><P>You <EM>do</EM> need to send 1099s to single-member limited liability company (or LLCs) or a one-person Ltd. But not an LLC that’s treated as an S-Corporation or C-Corporation. Here’s another way to remember:</P><UL> <LI>Sole proprietor = Do send 1099</LI> <LI>Unincorporated contractor or partnership/LLP = &nbsp;Do send 1099</LI> <LI>An LLC that elects treatment as an S-Corporation or C-Corporation = Do NOT send 1099</LI> </UL><P>Alas, there are some exceptions to this rule. You still need to issue 1099s for:</P><UL> <LI>Attorney’s fees even if the lawyer is incorporated</LI> <LI>Gross proceeds paid to an attorney (such as for legal settlements)</LI> <LI>Payments to for-profit medical care providers</LI> </UL><P> <B></B> <I></I> <U></U> <BR /> </P> Sat, 01 Jun 2019 00:55:24 GMT TomD8 2019-06-01T00:55:24Z https://ttlc.intuit.com/community/taxes/discussion/do-i-need-to-send-1099-to-sub-contractors-that-are-incorperated/01/46312#M18756 Sat, 01 Jun 2019 00:55:22 GMT https://ttlc.intuit.com/community/taxes/discussion/do-i-need-to-send-1099-to-sub-contractors-that-are-incorperated/01/46312#M18756 hammerdog57 2019-06-01T00:55:22Z https://ttlc.intuit.com/community/taxes/discussion/you-do-not-need-to-send-1099-miscs-to-corporations-this/01/46318#M18759 <P> &nbsp;You do not need to send 1099-MISCs to corporations. This includes S-Corporations and C-Corporations.</P><P>You <EM>do</EM> need to send 1099s to single-member limited liability company (or LLCs) or a one-person Ltd. But not an LLC that’s treated as an S-Corporation or C-Corporation. Here’s another way to remember:</P><UL> <LI>Sole proprietor = Do send 1099</LI> <LI>Unincorporated contractor or partnership/LLP = &nbsp;Do send 1099</LI> <LI>An LLC that elects treatment as an S-Corporation or C-Corporation = Do NOT send 1099</LI> </UL><P>Alas, there are some exceptions to this rule. You still need to issue 1099s for:</P><UL> <LI>Attorney’s fees even if the lawyer is incorporated</LI> <LI>Gross proceeds paid to an attorney (such as for legal settlements)</LI> <LI>Payments to for-profit medical care providers</LI> </UL><P> <B></B> <I></I> <U></U> <BR /> </P> Sat, 01 Jun 2019 00:55:24 GMT https://ttlc.intuit.com/community/taxes/discussion/you-do-not-need-to-send-1099-miscs-to-corporations-this/01/46318#M18759 TomD8 2019-06-01T00:55:24Z