Are 1099's filed for payments to LLCs?

[James Moore]

All of the reading I've been doing about the 1099 vs W2 for independent
contractors talks about not issuing 1099's for payment to corporations. Is
this also true for LLCs? And where would I go to find this out? The
information on page 10 of the form 1099 instructions says that you don't file
one for corporations, but you do file for payments to partnerships

======================================================
James Moore
Banshee Software
ban...@banshee.com
VxWorks programming services

[Art Kamlet]

James Moore <ban...@banshee.com> wrote:

> All of the reading I've been doing about the 1099 vs
> W2 for independent contractors talks about not
> issuing 1099's for payment to corporations. Is this
> also true for LLCs? And where would I go to find this
> out? The information on page 10 of the form 1099
> instructions says that you don't file one for
> corporations, but you do file for payments to
> partnerships

I assume this is a theoretical question, since the
deadline for sending out the 1099s was January 31, and
for filing the 1095, Feb 28.

As I understand it, a LLC is a corporation, and if not
one of the corporations listed as an exception to the
"corporations do not need to get a 1099-MISC" rule [
i.e., health care corporations ] a LLC would not need a
1099-MISC. However, there is no rule which prohibits
sending a 1099-MISC to them either.

--
Art Kamlet Columbus, Ohio kam...@infinet.com

[Susan F. Erickson]

An LLC is just another form of Corporation with specific partnership
atributes.
Run under Corp law. > no 1099 needed.
Sue

In message <1./qs88...@gate.net> - ban...@banshee.com (James Moore)8 Apr
1997 10:45:29 -0400 writes:
:>
:>All of the reading I've been doing about the 1099 vs W2 for independent