Are Parnerships and LLC companies 1009able in the state of California?

What do you mean, are they 1099able in CA? That's a federal form. Whether they need sent, or what you need to do with them if you get them, depends on what is on them. There are 1099's for all sorts of things. The question is a bit ambiguous.

Adding a "ditto" to Morgaine's good response, there are a number of 1099 forms, each addressing a different issue. Even the ubiquitous 1099-MISC handles different reporting issues by itself.

But if you're referring to the commonly-incurred "payments for services rendered" issue, the general rule is that you are to issue a 1099MISC to any unincorporated individual or business for services they render to your business, if you pay them at least $600 in a calendar year for such services.

One tweak to the general rule is that you send a 1099 to a law firm for legal services rendered, whether it's incorporated or not.

As Morgaine pointed out, all the foregoing are federal / IRS requirements, and the state in which you're located is a non-factor. As to any additional requirements that CA might have, check in with CA's revenue department here Franchise Tax Board Homepage

I guess my question should have been, are Partnerships and LLC entities considered Corporations, and therefore would not receive a 1099 at the end of the year.

Partnerships and LLCs are not considered corporations, and generally you must issue 1099s to those types of entities--subject to the following:

I believe I've heard that if an LLC has elected to be treated as a corporation for tax purposes, you would not have to issue a 1099. First, I'm not at all sure about that... I'll let someone who has a better scoop field this one.

Second, if that LLC-as-a-corporation exception is true, that places the burden on the 1099 issuer to determine if in fact the LLC has a valid "treated as a corporation" election in place.

Remember, there's no penalty for issuing a 1099 when you didn't have to, but there is a penalty for not issuing one when you should.

OK, better to be safe than sorry. Thanks for the info!

On that point, I know a number of companies who just have their software spit out 1099s to all the vendors to whom payments have been made during the year, 'cause that's a whole lot easier than going through the vendor list one by one to figure who's a corporation and who isn't.