1099’s for dyslexia therapist.

[The unknown]

I work for a non profit education center and we contract dyslexia therapists for students. What type of 1099 should I issue to the therapist? And is a LLC S- corp & C-corp therapist considered exempt from receiving a 1099? Thanks in advance! 

[DavidD66]

You should send them Forms 1099-NEC.  LLCs taxed as partnerships or sole proprietorships: If the LLC is treated as a partnership or is a single-member LLC (disregarded entity), you must file a 1099 form and provide a copy to the LLC.  LLCs taxed as corporations: If the LLC has elected to be taxed as a corporation, you are not required to file a form 1099,  If in doubt, there's no harm in sending an LLC taxed as an S-Corp a 1099.