Why are we not required to file a 1099 Misc for a corporation my sole proprietorship paid a sales commission to?

[jbbond3007]

I have a business and I paid a S Corp a sales commission. Why do I not report that on a 1099 Misc? Can I still deduct that on my sch C commissions line?

[TomD8 · Accepted solution]

1099-MISC's are not issued to corporations, including LLCs treated as an S corporation or C corporation, except for payments for legal services.

[jbbond3007]

Do I still deduct the sales commission paid to the corporation on Sch C commissions and fees line?

[TomD8]

Yes.

[jbbond3007]

Thanks