Does an LLC Get a 1099?
Sometimes.
An LLC can receive a Form 1099, but the answer depends mainly on the LLC’s federal tax classification and the type of payment involved.
For the most common business reporting forms, Form 1099-NEC and Form 1099-MISC, an LLC generally can receive a 1099 if it is treated for federal tax purposes as a disregarded entity or as a partnership and it receives a payment that is otherwise reportable.
If the LLC is treated for federal tax purposes as a C corporation or an S corporation, it generally does not receive Form 1099-NEC or Form 1099-MISC for ordinary reportable business payments just because it is an LLC. The IRS instructions treat an LLC taxed as a C corporation or S corporation the same as other corporations for these reporting rules.
That is why Form W-9 is important. The payer generally uses Form W-9 to determine how the LLC is classified for federal tax purposes and whether the payment is reportable.
There are also important exceptions. Even if an LLC is taxed as a corporation, certain payments can still require a 1099. Common examples include attorneys’ fees, gross proceeds paid to attorneys, and medical and health care payments.
Also, this question is usually asked about Form 1099-NEC or Form 1099-MISC. An LLC may still receive other types of Forms 1099, such as Form 1099-K, 1099-INT, or 1099-DIV, if the facts fit the reporting rules for those forms.
Another important distinction is that if an LLC is taxed as a partnership, the LLC’s income is generally reported by the LLC on Form 1065 and passed through to its owners on Schedule K-1. That partner reporting is separate from whether the LLC itself receives a Form 1099 from a customer or payer.
State information return rules can differ from the federal rules above. The controlling authority is the applicable state revenue department or tax agency.
Sources
IRS — LLC Filing as a Corporation or Partnership
IRS — Limited liability company (LLC)
IRS — Instructions for Forms 1099-MISC and 1099-NEC (Rev. April 2025)
IRS — Instructions for the Requester of Form W-9
IRS — General Instructions for Certain Information Returns
IRS — About Form 1065, U.S. Return of Partnership Income