It depends on how the LLC is taxed, not on the letters "LLC" in its name. The IRS has no rule about LLCs — it has a rule about corporations, and an LLC is whatever it elected to be for federal tax purposes.
The rule by tax classification:
| How the LLC is taxed | 1099-NEC for services? | 1099-MISC for rent? |
|---|---|---|
| Single-member LLC (disregarded entity) | Yes | Yes |
| Multi-member LLC (partnership) | Yes | Yes |
| LLC taxed as an S corporation | Generally no | Generally no |
| LLC taxed as a C corporation | Generally no | Generally no |
The IRS Instructions for Forms 1099-MISC and 1099-NEC exempt payments to a corporation, and state explicitly that this includes an LLC treated as a C or S corporation.
Exceptions that survive the corporate exemption — reportable even when the payee is a corporation:
- Attorney fees (box 1 of Form 1099-NEC)
- Gross proceeds paid to attorneys (box 10 of Form 1099-MISC — this box keeps a $600 threshold)
- Medical and health care payments (box 6 of Form 1099-MISC)
How to tell which kind of LLC you are paying: ask for a Form W-9 and read the federal tax classification box. A single-member LLC that is a disregarded entity checks the individual/sole proprietor line. A multi-member or corporate LLC checks the limited liability company line and enters C, S or P. Decide from that box, never from the vendor's name. If you have no W-9 on file, collecting one is the first fix — request it when you onboard a vendor, not in January.
Thresholds and deadlines: the reporting threshold is $2,000 for payments made after December 31, 2025 (Section 70433 of Public Law 119-21 raised it from $600, indexed for inflation in later years using 2025 as the base). The old $600 threshold applied to 2025 payments, reported in January 2026. Form 1099-NEC is due to both the recipient and the IRS by January 31.
The threshold governs whether the payer must file a form. It has never governed whether the payee owes tax — a contractor paid $900 receives no 1099 and still reports $900 of income. If you run an LLC and no form arrived, your income is still reportable; your own records are what you file from.
What ExpenseBot does here: contractor invoices and receipts captured from Gmail or uploaded directly land in your expense sheet with the vendor, date and amount on the row, so a year-end total per vendor is a filter rather than a reconstruction. ExpenseBot does not generate, prepare or file 1099 forms — it keeps the vendor payment records that whoever prepares them will ask for.
This is about Form 1099-NEC and 1099-MISC, which a business issues to a vendor it paid directly — not the 1099-K a payment platform issues, which follows separate rules.
Estimates — confirm with your tax professional.
See also: Does an LLC get a 1099?, When a 1099 doesn't match your records, 1099 income and expense tracker.