Do i need to send 1099 to sub contractors that are incorperated

[TomD8]

 You do not need to send 1099-MISCs to corporations. This includes S-Corporations and C-Corporations.

You do 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:

• Sole proprietor = Do send 1099
• Unincorporated contractor or partnership/LLP =  Do send 1099
• An LLC that elects treatment as an S-Corporation or C-Corporation = Do NOT send 1099

Alas, there are some exceptions to this rule. You still need to issue 1099s for:

• Attorney’s fees even if the lawyer is incorporated
• Gross proceeds paid to an attorney (such as for legal settlements)
• Payments to for-profit medical care providers