Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation) are not reportable. However, the following payments made to corporations generally must be reported on Form 1099-MISC.
- Medical and health care payments reported in box 6, 1099-MISC.
- Fish purchases for cash reported in box 1, 1099-NEC.
- Attorneys’ fees reported in box 1, 1099-NEC.
- Gross proceeds paid to an attorney reported in box 10, 1099-MISC.
- Substitute payments in lieu of dividends or tax-exempt interest reported in box 8, 1099-MISC.
- Payments by a federal executive agency for services (vendors) reported in box 1, 1099-NEC.
For additional information see the Instructions for Forms 1099-MISC and 1099-NEC.