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jules123
Jan 14, 2010, 11:56 AM
I have several vendors that have checked the LLC box and noted that they are a "corporation" for the tax classification, not disregarded entity or Partnership. If they are a corporate LLC, do I send them a 1099 MISC?

Five Rings
Jan 14, 2010, 02:06 PM
See:
Instructions forForm 1099-MISC (2009) (http://www.irs.gov/instructions/i1099msc/ar02.html#d0e102)

Under reportable payments to corporations.

AtlantaTaxExpert
Jan 16, 2010, 04:22 PM
If they are in fact a corporation, then NO Form 1099-MISC is required.