Need to Issue a 1099-MISC to a Subcontractor set up as a Single-Member LLC?

My company is a single-member LLC.  I have an EIN but file my company taxes under my personal return, as is allowed.  If I use a subcontractor to provide services to me, and I pay him more than $600, am I required to issue a 1099-MISC?  He is also a single-member LLC and the payment is made from my business account to his business account.  He is not an S-corp and he is not a Sole Proprietorship.

I'm seeing a lot of conflicting answers all over the place.  Some people say that having an EIN (we both do) means "don't need to issue 1099".  Others say that just having an EIN doesn't mean anything in this context.  I'm also seeing confusion over paying a person versus paying a company.

I want to do the right thing - can someone provide the *correct* (as in "IRS-approved") answer?

Thanks!
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    To put it simply, you are required to issue a 1099-MISC to any subcontractor that is not a corporation (S corp or C corp). An LLC, whether single-member or multi-member, is not a corporation, so you do have to issue a 1099-MISC to an LLC. You also have to issue a 1099-MISC to a person, a sole proprietorship, or a partnership, because none of them are a corporation.

    It makes no difference whether you or the subcontractor have an EIN or not. The rules are based on the type of business organization, not whether it has an EIN. It also makes no difference what kind of account the payment is made from or to.

    You can find the official IRS rules on the first page of the instructions for Form 1099-MISC, which you can download from the following link on the IRS web site. You will not find any reference to EINs on that page. I think you'll find my explanation easier to understand.

    Instructions for Form 1099-MISC
    http://www.irs.gov/pub/irs-pdf/i1099msc.pdf
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