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ml_mce
Jan 5, 2012, 01:34 PM
Does an LLC or PLLC receive a 1099?

MLSNC
Jan 5, 2012, 01:51 PM
It is going to depend on whether the entity is taxed as a corporation, partnership or a proprietorship. Partnerships and sole proprietors get a 1099 when required. Corporations would not. You should give the entity a W-9 to complete. A properly completed W-9 will give you the required information.

If in doubt send it out.

ml_mce
Jan 5, 2012, 02:01 PM
Thank you. This is a big help. :)

MLSNC
Jan 5, 2012, 02:24 PM
Quick follow-up - Payments to corporations for legal services and medical services incurred in a trade or business are reportable and are an exception to the rule. I say this since you have PLLC, that could be an issue. See the instructions to the 1099-Miscellaneous.