Do I File 1099-MISC for Rent Paid to an LLC?

Understanding 1099-MISC Rent LLC Reporting: When LLCs Require a 1099

Introduction: The LLC Question Every Business Owner Asks

If you pay rent to a landlord that operates as a Limited Liability Company (LLC), you've likely asked yourself: do I file 1099-MISC for rent paid to an LLC? The answer isn't as straightforward as it might seem. Unlike payments to individuals or corporations, 1099-MISC rent LLC reporting depends entirely on how the LLC is classified for federal tax purposes. Getting this wrong can result in either unnecessary filing or, worse, IRS penalties for failing to report when required.

Every year, businesses across America make substantial rent payments to landlords structured as LLCs. Commercial office space, retail locations, warehouses, equipment rentals, and land leases are frequently owned by LLCs due to the liability protection and flexibility these entities provide. The IRS requires that certain rent payments be reported on Form 1099-MISC Box 1, but the rules for LLCs create confusion because an LLC can be taxed in four different ways—as a sole proprietorship, partnership, S corporation, or C corporation. Your filing obligation depends entirely on which classification applies.

The stakes for getting 1099-MISC rent LLC reporting wrong are significant. If you fail to file a required 1099-MISC, you could face penalties ranging from $60 to $660 per form, depending on how late you file and whether the IRS considers the failure intentional. On the other hand, filing a 1099-MISC when you weren't required to isn't penalized, but it creates unnecessary administrative burden and potential confusion for both you and the recipient.

This comprehensive guide will walk you through everything you need to know about filing 1099-MISC for rent payments made to LLCs. You'll learn how to determine an LLC's tax classification, understand the specific rules that apply to each type, discover the critical role Form W-9 plays in this process, and get step-by-step instructions for proper reporting. Whether you're renting a single office from an LLC landlord or managing multiple commercial properties with various LLC owners, this guide ensures you meet your IRS obligations correctly.

By the end of this article, you'll understand:

• How LLC tax classification determines your 1099-MISC filing requirement
• The four different ways an LLC can be taxed and which require 1099-MISC
• How to read Form W-9 to identify an LLC's tax status
• The $600 threshold and other qualifying criteria for reporting
• Step-by-step instructions for filing 1099-MISC for LLC rent payments
• Common mistakes businesses make with LLC rent reporting
• Real-world scenarios showing when to file and when not to file

Understanding LLC Tax Classifications: The Key to 1099-MISC Reporting

Why LLC Tax Classification Matters for 1099 Reporting

A Limited Liability Company (LLC) is a legal business structure that provides personal liability protection to its owners (called members). However, for federal tax purposes, the IRS does not recognize "LLC" as a tax classification. Instead, the IRS requires every LLC to be classified as one of the following for tax purposes:

• Disregarded entity (single-member LLC): Taxed as a sole proprietorship
• Partnership: Multi-member LLCs taxed as partnerships
• S Corporation: LLCs that have elected S corp status
• C Corporation: LLCs that have elected C corp status

This distinction is crucial because the 1099-MISC reporting rules differ significantly based on entity type. Generally, you must file 1099-MISC for rent payments to individuals, sole proprietorships, and partnerships, but NOT for payments to C corporations or S corporations. Since an LLC could fall into any of these categories, you need to know the LLC's tax classification before you can determine whether to file 1099-MISC for rent paid to an LLC.

Single-Member LLCs: Treated as Sole Proprietorships

A single-member LLC (SMLLC) is an LLC with only one owner. By default, the IRS treats a single-member LLC as a "disregarded entity," meaning it is not recognized as separate from its owner for tax purposes. The LLC's income and expenses flow directly to the owner's personal tax return (Schedule C for individuals).

1099-MISC requirement: You MUST file Form 1099-MISC for rent payments of $600 or more made to a single-member LLC that has not elected corporate tax treatment. This is because the IRS views the payment as going directly to the individual owner.

Example: You pay $24,000 in annual rent to Mountain View Properties LLC, a single-member LLC owned by John Smith that hasn't made any corporate elections. You must file Form 1099-MISC reporting $24,000 in Box 1, using John Smith's name and SSN (or the LLC's EIN if it has one) as shown on their W-9.

Multi-Member LLCs: Treated as Partnerships

An LLC with two or more members (owners) is, by default, classified as a partnership for federal tax purposes. The partnership files an informational return (Form 1065), and each member reports their share of income on their individual tax returns via Schedule K-1.

1099-MISC requirement: You MUST file Form 1099-MISC for rent payments of $600 or more made to a multi-member LLC taxed as a partnership. Partnerships are not exempt from 1099-MISC reporting the way corporations are.

Example: You pay $36,000 in annual rent to Downtown Commercial Holdings LLC, which has three members and is taxed as a partnership. You must file Form 1099-MISC reporting $36,000 in Box 1, using the LLC's name and EIN as shown on their W-9.

LLCs Electing S Corporation Status

An LLC can elect to be taxed as an S Corporation by filing Form 2553 with the IRS. When an LLC makes this election, it is treated as an S corporation for all federal tax purposes, including 1099 reporting rules.

1099-MISC requirement: You generally do NOT need to file Form 1099-MISC for rent payments made to an LLC that has elected S corporation tax treatment. The corporation exemption applies.

Example: You pay $18,000 in annual rent to Riverside Office Park LLC, which has elected to be taxed as an S corporation (indicated on their W-9). You do NOT need to file Form 1099-MISC for this rent payment because S corporations are generally exempt from 1099-MISC rent reporting.

LLCs Electing C Corporation Status

An LLC can also elect to be taxed as a C Corporation by filing Form 8832 with the IRS. Similar to S corporation treatment, when an LLC elects C corporation status, it is subject to corporate tax rules.

1099-MISC requirement: You generally do NOT need to file Form 1099-MISC for rent payments made to an LLC that has elected C corporation tax treatment. The corporation exemption applies.

Example: You pay $42,000 in annual rent to Industrial Properties LLC, which has elected to be taxed as a C corporation. You do NOT need to file Form 1099-MISC for this rent payment because C corporations are generally exempt from 1099-MISC rent reporting.

Summary: When Does an LLC Require 1099-MISC for Rent?

LLC Tax Classification	Default or Elected?	1099-MISC Required for Rent?
Single-Member LLC (Disregarded Entity)	Default for single owner	YES - if $600+ paid
Multi-Member LLC (Partnership)	Default for multiple owners	YES - if $600+ paid
LLC taxed as S Corporation	Elected via Form 2553	NO - corporation exemption applies
LLC taxed as C Corporation	Elected via Form 8832	NO - corporation exemption applies

How to Determine an LLC's Tax Classification Using Form W-9

The Critical Role of Form W-9

The only reliable way to determine whether you need to file 1099-MISC for rent paid to an LLC is to obtain a properly completed Form W-9 from the LLC before you make your first payment. Form W-9 (Request for Taxpayer Identification Number and Certification) asks the payee to provide their legal name, business name, tax classification, address, and TIN (either SSN or EIN).

The key information for determining 1099-MISC requirements appears on Line 3 of Form W-9, which asks for the federal tax classification. For LLCs, the form provides a specific checkbox and additional instruction to indicate the tax classification.

Reading Line 3 of Form W-9 for LLCs

When an LLC completes Form W-9, they should check the "Limited liability company" box on Line 3 AND enter a letter code in the space provided to indicate their tax classification:

• C = C Corporation
• S = S Corporation
• P = Partnership

For single-member LLCs that are disregarded entities, the owner may check "Individual/sole proprietor" instead of "LLC" because the LLC is not recognized as separate from the owner for tax purposes. Alternatively, they may check "LLC" and leave the classification code blank or note that they are a disregarded entity.

Important: If an LLC checks the "LLC" box but does NOT enter C or S in the tax classification space, you should assume the LLC is taxed as either a partnership (if multi-member) or disregarded entity (if single-member), and you MUST file 1099-MISC if rent payments exceed $600.

What If the W-9 Is Unclear or Incomplete?

Sometimes you'll receive a W-9 from an LLC that is ambiguous or incomplete regarding tax classification. Here's how to handle these situations:

• LLC box checked, no classification letter: Request a corrected W-9. If not received, assume 1099-MISC is required (treat as partnership/disregarded entity)
• No box checked at all: Request a corrected W-9 before making payment if possible
• "LLC" written in but code unclear: Follow up with the landlord to confirm their tax election status
• Conflicting information: The name and TIN should match. If they don't, request clarification

Best practice: Collect Form W-9 at the beginning of your rental relationship, not at year-end when you're trying to file. This gives you time to request corrections or clarifications if the form is incomplete.

Verifying the TIN Before Filing

Even with a properly completed W-9, you should verify that the name and TIN combination is correct before filing your 1099-MISC. The IRS TIN Matching program allows you to validate name/TIN combinations against IRS records. Mismatches can result in:

• B-notices from the IRS requiring you to obtain correct information
• Penalties for filing incorrect information returns
• Potential backup withholding requirements (24% of future payments)

BoomTax offers integrated TIN verification through its TINCorrect service, making it easy to validate LLC information before filing.

The $600 Threshold and Other Qualifying Criteria

Understanding the $600 Reporting Threshold

Even if an LLC is classified as a disregarded entity or partnership (and thus subject to 1099-MISC reporting), you only need to file if your total rent payments to that LLC meet the threshold. The fundamental rule: you must file Form 1099-MISC if you pay $600 or more in rent to a qualifying LLC during the calendar year.

Key points about the $600 threshold:

• Cumulative total: The threshold applies to total payments per payee during the entire calendar year, not per transaction
• Per payee: Calculate the total for each separate LLC landlord—don't combine different LLCs
• Gross amount: Report the gross rent paid before any deductions or withholding

Example: You rent storage space from Secure Storage Solutions LLC (a partnership) at $200 per month. Your annual total is $2,400, which exceeds $600, so you must file 1099-MISC. If you only rented for two months ($400 total), you would not need to file.

Business Purpose Requirement

The 1099-MISC rent LLC reporting requirement applies only to payments made in the course of your trade or business. You do NOT need to file 1099-MISC for:

• Rent for personal residence or personal property (not business-related)
• Payments made as an individual for personal purposes, even if you happen to own a business

The payment must be a legitimate business expense to trigger reporting requirements. If you rent office space from an LLC for your consulting business, that's reportable. If you personally rent a vacation home from an LLC, that's not reportable (it's a personal expense, not a business one).

Payment Method Exceptions

How you pay rent to an LLC can also affect your filing requirements. Payments made via credit card, debit card, or third-party payment networks (PayPal, Venmo for business) are NOT reportable on Form 1099-MISC because the payment processor reports them on Form 1099-K instead.

Payment methods requiring 1099-MISC (if threshold met and LLC is not a corporation):

• Check
• Cash
• ACH bank transfer
• Wire transfer

Payment methods NOT requiring 1099-MISC (reported on 1099-K by processor):

• Credit card
• Debit card
• PayPal
• Venmo (business payments)
• Other third-party payment networks

Real-World Scenarios: LLC Rent Payments and 1099-MISC

Scenario 1: Single-Member LLC Landlord

Situation: Your marketing agency rents office space from Prime Location Properties LLC, owned solely by Maria Garcia. Maria has not made any corporate tax elections. You pay $3,000 per month ($36,000 annually) by check.

Analysis:

• LLC tax classification: Single-member LLC (disregarded entity)
• Payment exceeds $600: Yes ($36,000)
• Made in course of business: Yes (office space for agency)
• Payment method: Check (not credit card)

Result: You MUST file Form 1099-MISC with $36,000 in Box 1. Use the name and TIN from Maria's W-9 (either her SSN or the LLC's EIN, depending on what she provided).

Scenario 2: Multi-Member LLC Partnership

Situation: A law firm rents a floor of office space from Downtown Tower Partners LLC, which has four members and is taxed as a partnership. Annual rent is $120,000, paid by ACH transfer.

Analysis:

• LLC tax classification: Partnership (multi-member, default treatment)
• Payment exceeds $600: Yes ($120,000)
• Made in course of business: Yes (law firm office)
• Payment method: ACH (not credit card)

Result: The law firm MUST file Form 1099-MISC with $120,000 in Box 1, using the LLC's name and EIN as shown on their W-9.

Scenario 3: LLC Taxed as S Corporation

Situation: A retail business rents storefront space from Main Street Holdings LLC, which has elected S corporation tax treatment (Form 2553 filed). Annual rent is $48,000, paid by check.

Analysis:

• LLC tax classification: S Corporation (by election)
• Payment exceeds $600: Yes ($48,000)
• Corporation exemption: Applies to S corporations

Result: The retail business does NOT need to file Form 1099-MISC. The S corporation exemption applies regardless of the payment amount.

Scenario 4: LLC Taxed as C Corporation

Situation: A manufacturing company leases warehouse space from Industrial Assets LLC, which has elected C corporation tax treatment (Form 8832 filed). Annual lease payments total $84,000, paid by wire transfer.

Analysis:

• LLC tax classification: C Corporation (by election)
• Payment exceeds $600: Yes ($84,000)
• Corporation exemption: Applies to C corporations

Result: The manufacturing company does NOT need to file Form 1099-MISC. The C corporation exemption applies.

Scenario 5: Mixed Payment Methods

Situation: A consulting firm pays $18,000 in annual rent to Office Space Solutions LLC (a partnership). They pay $12,000 by check and $6,000 by corporate credit card.

Analysis:

• LLC tax classification: Partnership (requires 1099-MISC)
• Check payments ($12,000): Reportable on 1099-MISC
• Credit card payments ($6,000): Excluded (reported on 1099-K by processor)

Result: The consulting firm should file Form 1099-MISC reporting only $12,000 in Box 1. The $6,000 paid by credit card is excluded.

Scenario 6: Unclear W-9 Classification

Situation: Your business pays $15,000 in rent to Apex Commercial LLC. The W-9 you received has "LLC" checked but no tax classification letter (C, S, or P) entered.

Analysis:

• LLC tax classification: Unknown/unclear
• Best practice: Request a corrected W-9
• If no correction received: Assume 1099-MISC is required (conservative approach)

Result: Contact Apex Commercial LLC to request a properly completed W-9 with the tax classification clearly indicated. If you cannot obtain clarification before filing deadline, the safest approach is to file Form 1099-MISC (filing when not required is not penalized; failing to file when required is penalized).

Step-by-Step Guide: Filing 1099-MISC for Rent Paid to an LLC

Step 1: Collect Form W-9 from Every LLC Landlord

Before making your first rent payment to an LLC, request Form W-9. The W-9 provides all the information you need:

• Legal name: The name to use on the 1099-MISC (Line 1)
• Business name/DBA: If different from legal name (Line 2)
• Tax classification: Determines if 1099-MISC is required (Line 3)
• Address: Where to send the 1099-MISC copy
• TIN: SSN or EIN for accurate IRS matching

Store W-9 forms securely—they contain sensitive tax information. Many businesses keep both physical and digital copies.

Step 2: Analyze the LLC's Tax Classification

Review Line 3 of the W-9 to determine the LLC's federal tax classification:

• If "LLC" is checked with C or S entered: Corporation exemption applies, no 1099-MISC needed
• If "LLC" is checked with P entered: Partnership, 1099-MISC required if $600+ paid
• If "LLC" is checked with no letter: Likely disregarded entity or partnership, 1099-MISC required if $600+ paid
• If "Individual/sole proprietor" checked: Disregarded SMLLC, 1099-MISC required if $600+ paid

Step 3: Track Rent Payments Throughout the Year

Maintain accurate records of all rent payments to each LLC landlord. Track:

• Payment dates and amounts: When and how much you paid
• Payment methods: Check, ACH, wire (reportable) vs. credit card (not reportable on 1099-MISC)
• Running total: Cumulative amount paid to each LLC during the calendar year

Using accounting software like QuickBooks can simplify tracking and automatically categorize payments by vendor.

Step 4: Verify TIN Information Before Filing

Before submitting your 1099-MISC forms, verify that the LLC's name and TIN match IRS records. Use the IRS TIN Matching program or a service like TINCorrect to validate information. This prevents:

• Rejected filings due to name/TIN mismatches
• IRS B-notices requiring you to obtain correct TINs
• Penalties for incorrect information returns

Step 5: Complete Form 1099-MISC

For each LLC that requires reporting, complete Form 1099-MISC as follows:

Payer Information (Your Business):

• Your business name
• Your business address
• Your telephone number
• Your Federal EIN

Recipient Information (The LLC):

• LLC's name (exactly as shown on W-9 Line 1)
• LLC's address
• LLC's TIN (EIN or SSN from W-9)

Box 1 - Rents:

• Enter total rent payments made during the calendar year
• Exclude any payments made by credit card
• Round to the nearest dollar

For detailed instructions on all boxes, see our complete Form 1099-MISC instructions.

Step 6: Furnish Recipient Copies by January 31

Provide Copy B of Form 1099-MISC to each LLC landlord by January 31 of the year following the payment year. Delivery options:

• Mail: Send via first-class mail to the address on the W-9
• Electronic delivery: With prior consent from the recipient
• Print and mail service: Use BoomTax for convenient printing and mailing with tracking

Step 7: File with the IRS

Submit Form 1099-MISC to the IRS by the appropriate deadline:

• Paper filing: February 28
• Electronic filing: March 31

If you file 10 or more information returns of any type, electronic filing is mandatory. Paper filers must also submit Form 1096 as a transmittal document.

E-filing options include the IRS IRIS system or IRS-authorized providers like BoomTax that transmit forms directly to the IRS.

Step 8: Handle State Filing Requirements

Many states require 1099 filing in addition to federal filing. The Combined Federal/State Filing Program automatically forwards your 1099-MISC data to participating states, reducing your administrative burden.

Deadlines for 1099-MISC LLC Rent Reporting

Key Deadlines for Tax Year 2025

Here are the critical 1099-MISC deadlines for reporting rent paid to LLCs during 2025:

Action Required	Deadline (TY 2025)
Furnish Copy B to LLC landlord	January 31, 2026
File with IRS (paper filing)	February 28, 2026
File with IRS (electronic filing)	March 31, 2026

Note: If a deadline falls on a weekend or federal holiday, it extends to the next business day.

Extension Requests

You may request an automatic 30-day extension by filing Form 8809 before the original deadline. However, the extension applies only to IRS filing—you must still furnish recipient copies by January 31.

Penalties for Incorrect or Late 1099-MISC Filing

IRS Penalty Schedule

The IRS imposes significant penalties for failing to file required 1099-MISC forms. Penalties apply per form and increase based on lateness:

Filing Status	Penalty Per Form (2025)	Annual Maximum
Filed within 30 days of deadline	$60	$664,500 ($232,500 small business)
Filed more than 30 days late but by August 1	$130	$1,993,500 ($664,500 small business)
Filed after August 1 or not filed	$330	$3,987,000 ($1,329,000 small business)
Intentional disregard	$660 (no cap)	Unlimited

Small business threshold: Businesses with average annual gross receipts of $5 million or less qualify for reduced maximum penalties.

Avoiding Penalties

Protect your business with these best practices:

• Collect W-9s immediately: Request W-9 before making the first payment
• Verify LLC tax classification: Check Line 3 of the W-9 carefully
• Validate TINs before filing: Use IRS TIN Matching or verification services
• Track payments year-round: Don't scramble at year-end
• File early: Submit well before deadlines to allow for corrections
• When uncertain, file: Filing when not required isn't penalized; not filing when required is

Common Mistakes in 1099-MISC LLC Rent Reporting

Mistake #1: Assuming All LLCs Are Exempt Like Corporations

Many businesses incorrectly assume that because corporations are exempt from 1099-MISC rent reporting, LLCs must also be exempt. This is wrong. An LLC's 1099-MISC status depends entirely on its tax classification. Most LLCs (those taxed as sole proprietorships or partnerships) DO require 1099-MISC reporting.

Mistake #2: Not Collecting W-9 from LLC Landlords

Without a properly completed W-9, you cannot know whether an LLC is taxed as a corporation (exempt) or partnership/disregarded entity (reportable). Always collect W-9 before making your first payment.

Mistake #3: Ignoring the Tax Classification on W-9 Line 3

Simply seeing "LLC" on a W-9 isn't enough information. You must check whether the LLC has entered C, S, or P in the tax classification space. The letter determines your filing obligation.

Mistake #4: Filing 1099-MISC to LLCs Taxed as S or C Corporations

Conversely, some businesses file 1099-MISC to every LLC regardless of tax classification. If an LLC has elected S or C corporation status, filing a 1099-MISC creates unnecessary work and potential confusion.

Mistake #5: Including Credit Card Payments

Rent payments made by credit card should NOT be included on Form 1099-MISC, even if the LLC is otherwise reportable. Credit card payments are reported by the payment processor on Form 1099-K.

Mistake #6: Using Incorrect TIN

For single-member LLCs, the W-9 might show the owner's SSN or the LLC's EIN. Use whichever TIN appears on the W-9. For partnerships and multi-member LLCs, always use the LLC's EIN.

Mistake #7: Waiting Until Year-End to Collect W-9

Requesting W-9s in January when you're trying to file creates problems. Landlords may be slow to respond, and you risk missing the filing deadline. Get W-9s when you start the rental relationship.

Frequently Asked Questions About 1099-MISC Rent LLC Reporting

How BoomTax Simplifies 1099-MISC LLC Rent Reporting

Streamlined E-Filing for LLC Rent Payments

BoomTax is an IRS-authorized e-file provider that makes filing Form 1099-MISC for rent payments to LLCs simple and accurate. Whether you're reporting rent to a single LLC landlord or managing dozens of properties with various LLC owners, BoomTax provides the tools you need for compliance.

Key features for 1099-MISC rent LLC filing:

• No TCC required: BoomTax handles all IRS transmission—you don't need your own Transmitter Control Code
• Bulk data import: Upload landlord information from Excel, CSV, or accounting software like QuickBooks
• 500+ validation rules: Catch errors before filing with comprehensive data validation against IRS requirements
• TIN verification: Validate LLC TINs against IRS records through TINCorrect to prevent B-notices and penalties
• Print and mail service: BoomTax prints and mails recipient copies with delivery tracking
• Electronic delivery: Send secure online copies to landlords who consent to electronic delivery
• Unlimited free corrections: Fix mistakes without additional fees
• State filing support: Automatic state filing through the Combined Federal/State Filing program
• Multi-EIN support: Manage filings for multiple companies under one account

Solutions for Property Managers and Real Estate Professionals

If you manage properties and issue 1099-MISC forms to multiple LLC owners, BoomTax's property manager solution offers specialized features:

• Batch processing: Import all property owners at once for efficient filing
• Multi-owner properties: Handle complex LLC ownership structures with ease
• Recurring data storage: Save landlord information year-over-year
• Custom reporting: Generate summaries and reports for your records

Get Started with BoomTax Today

Don't wait until the deadline approaches. E-file your 1099-MISC forms with BoomTax and experience hassle-free compliance. With pay-per-form pricing and no subscription fees, BoomTax works for businesses of any size.

Ready to simplify your 1099-MISC rent LLC reporting? Create your free BoomTax account and import your landlord data today.

Conclusion: Master Your 1099-MISC Rent LLC Reporting Obligations

Understanding when to file 1099-MISC for rent paid to an LLC requires knowing one critical piece of information: the LLC's federal tax classification. The answer to "do I file 1099-MISC to an LLC?" is never simply yes or no—it depends entirely on whether the LLC is taxed as a sole proprietorship, partnership, S corporation, or C corporation.

Key takeaways from this guide:

• Single-member LLCs (disregarded entities): File 1099-MISC if $600+ in rent paid
• Multi-member LLCs (partnerships): File 1099-MISC if $600+ in rent paid
• LLCs taxed as S corporations: No 1099-MISC required (corporation exemption)
• LLCs taxed as C corporations: No 1099-MISC required (corporation exemption)
• Form W-9 is essential: Check Line 3 for the LLC's tax classification (C, S, or P)
• $600 threshold applies: Total annual payments per LLC, not per transaction
• Credit card payments excluded: Only report check, cash, ACH, and wire payments
• When uncertain, file: Filing when not required isn't penalized; not filing when required is

By collecting W-9 forms early, carefully reviewing LLC tax classifications, and using a reliable e-filing solution like BoomTax, you can confidently meet your 1099-MISC rent LLC reporting obligations and avoid costly penalties. Start preparing now to ensure a smooth filing season.

References and Resources

• IRS: About Form 1099-MISC - Official IRS information and current form downloads
• IRS: Instructions for Form 1099-MISC and 1099-NEC - Detailed filing instructions including rent reporting
• IRS: Limited Liability Company (LLC) - Official guidance on LLC tax classifications
• IRS: Form W-9 - Request for Taxpayer Identification Number and Certification
• IRS: General Instructions for Certain Information Returns - Comprehensive guidance for all information returns
• IRS: E-file Information Returns - Electronic filing requirements and thresholds
• BoomTax: 1099-MISC Rent Reporting Guide - Complete guide to rent reporting on Form 1099-MISC
• BoomTax: 1099-NEC LLC Reporting - Guide to contractor payments to LLCs
• BoomTax: Best 1099-MISC Software - Compare top solutions for filing 1099-MISC