Do You Send a 1099 to an LLC or Corporation? (2026 Rules)

Payments to corporations are generally not reported on Form 1099-NEC or 1099-MISC. An LLC is different: whether it gets a 1099 depends on how it is taxed, and the W-9 tells you.

The short answer

Recipient	1099 for 2026 services of $2,000 or more?
Individual or sole proprietor	Yes
Single-member LLC that is disregarded (taxed like its owner)	Yes, in the owner's name
LLC taxed as a partnership	Yes
LLC taxed as a C or S corporation	Generally no
C or S corporation	Generally no
Attorney or law firm, including a corporation	Yes

The $2,000 threshold applies to payments made in 2026. See the threshold guide.

Use the W-9 to decide

Ask every contractor for a Form W-9 before you pay them. Its tax classification box shows whether the payee is an individual or sole proprietor, a C corporation, an S corporation, a partnership, or an LLC taxed as one of those. The W-9 also gives you the name and TIN to report, and any exempt payee code.

If a payee does not give you a TIN, you must backup withhold 24% from reportable payments.

Single-member LLCs

A single-member LLC that is disregarded for tax purposes is reported like its owner. Publication 1099 says to put the owner's name on the first name line and the LLC's name on the second. Use the TIN the W-9 shows, as its instructions direct. If the LLC is taxed as a corporation or partnership, report the LLC's own EIN.

In an IRIS CSV, the name must match the TIN. When the TIN is the owner's SSN, use Name Type I with the owner's first and last name. A name that does not match the TIN causes business rules SHAREDIRFORM014 and 015. See IRIS error codes.

Payments to corporations that you still report

The corporate exemption has exceptions. These payments are reported even when the payee is a corporation:

Attorneys' fees for legal services, on 1099-NEC box 1a. This includes law firms that are corporations.
Gross proceeds paid to an attorney, such as a settlement payment, on 1099-MISC box 10, from $600.
Medical and health care payments, on 1099-MISC box 6.
Substitute payments in lieu of dividends or tax-exempt interest, on 1099-MISC box 8.
Cash payments for fish bought for resale, on 1099-MISC box 11.

See 1099s for attorney payments for the details.

Other payments that need no 1099-NEC or 1099-MISC

Payments for merchandise, freight, storage and similar items.
Payments to tax-exempt organizations and government bodies.
Wages to employees, which go on Form W-2.
Payments made by credit card or through a payment app, which the payment company reports on Form 1099-K.

Not sure about a payee? Walk through do I need to file a 1099.

Frequently asked questions

Do I send a 1099 to an S corporation?

Generally no. Payments to S and C corporations are exempt, except payments for legal services, medical and health care payments, and a few others.

Do I send a 1099 to a single-member LLC?

Yes, if it is disregarded for tax purposes, which is the default. Report it in the owner's name with the TIN from its W-9.

What if the contractor will not give me a W-9?

You must backup withhold 24% from reportable payments and still file the 1099.

Does a law firm that is a corporation get a 1099?

Yes. The corporate exemption does not apply to payments for legal services.

Sources

Last reviewed November 1, 2026.

Do you send a 1099 to an LLC or a corporation?