Issuing a 1099-MISC as SMLLC

[Chachi21]

When a SMLLC issue a 1099-MISC as a payer, can it use the LLC's own EIN or does it have to use the single member's own SSN and name as the payer in the 1099-MISC? Does it matter since the IRS should be able to connect the owner's SSN to the LLC's EIN?

[DawnC]

You should use the business's EIN if the payment was for activity related to your business.   The IRS will be able to connect it either way, but it could cause confusion or delays, and since your business can deduct the payment on Schedule C, it should be linked to the business' EIN.   The recipient can report it with either number, but if your business has an EIN, you should use it for business related documents.    If the payment was not business related (personal), use your own SSN.