I have a contractor that provided service to repair a furnace. He invoiced us for labor and parts on one invoice. Is this total amount included on 1099MISC or do you break it down.

Are visiting nurse associations eligible to receive a 1099Misc form with reportable income in box 6?

When a vendor has LLC behind it, do they qualify for a 1099MISC?

Put the 1099-MISC just for the labor. Any markup on the parts is profit for the vendor to declare.

Yes, the visiting nurse assn gets a Form 1099 unless it is a corporation.

LLC is a LEGAL entity, not a tax entity. Send them the 1099-MISC.

After I sent out all my 1099 to the IRS what do I do next...

You need to send copies of the 1099 to the state tax authorities and to each individual. Retain file copies.