A graphic designer performed more than $600 of services for us last year, but she operates as a single-member limited liability company (LLC). Do we still have to send her a 1099 form?|


The IRS views single-member LLCs as “disregarded entities”–that is, the IRS does not view them as separate from their owner. The safest bet is to send 1099s to any contractor that is an LLC, a limited liability partnership (LLP), a business trust or other unincorporated business entity, especially if they use their personal Social Security number as their business’s tax ID.

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