Do I need to fill out a 1099 misc - For the CPA I paid in 2016 (over 900) and do I need a TIN or something from them?

[refractionsoflig]

Trying to figure out as a partnership LLC as to what I need to file a 199-Misc.  We have no employees.  We paid the CPA last year, Is Cell phone a service and need this form OR we had the shop modified for the business (over 600) is that a service to fill out a 1099-Misc.  Thanks!

[Opus 17]

You must issue a 1099-MISC if you are a business and you pay more than $600 to a person (sole prop).  You don't need to issue a 1099-MISC if the check is made out to another LLC or other type of corporation.  If you decide you need to 1099-MISC your CPA or building contractor, you can send them a W-9 form that asks them to provide their tax number to you.  They can either give you their SSN or their EIN.