Payee Tally

Payee Tally / Guide

Do LLCs and corporations get a 1099?

Generally not when the payee is a corporation, including an LLC treated as a C or S corporation, the IRS instructions say, with exceptions such as payments for legal services. An LLC that isn't taxed as a corporation counts like any other payee. Tag corporations "Not a payee to count" in the sheet.

General information, not tax or legal advice. These are sums of what you paste. For your own situation, ask a tax professional.

A CSV with a date, a payee and an amount column.

Your file never leaves your device.

Payees at or over the line 0 of 0 payees

Paste payments or try this page's example to see totals.

The example, worked

The example's payees are made up. Here is what the sheet shows for them:

  • Rivera Landscaping LLC, a single-member LLC not taxed as a corporation: $2,250, at or over $2,000.
  • Delta Web Studio Inc ($3,000) and Brightline Design LLC, taxed as an S corporation ($2,600): tagged "Not a payee to count".
  • Hall and Ames Law PC, a professional corporation paid for legal services: $2,400, still counted, at or over $2,000.

How an LLC is taxed

A payee's Form W-9 states its federal tax classification, including how an LLC is taxed. For a single-member LLC that is disregarded as an entity separate from its owner, the general instructions say to enter the owner's name and TIN on the form. If the LLC is taxed as a corporation, partnership, etc., enter the entity's EIN.

Questions

Is a payment to an S corporation reported?

Generally not, the instructions say: payments to a corporation, including an LLC treated as a C or S corporation, are among the exceptions.

Does the corporation exception cover a law firm?

No. The exemption from reporting payments made to corporations does not apply to payments for legal services.

How do I know how an LLC is taxed?

A payee's Form W-9 states its federal tax classification, including how an LLC is taxed.

Related guides

Source: the IRS Instructions for Forms 1099-MISC and 1099-NEC (revision for 2026 information) and the General Instructions for Certain Information Returns, read October 24, 2026.