Is there any way to find out if an LLC is taxed as a partnership or a corporation?

I started a business in 2018 and apparently have to file 1099's with any contractors that did work for me last year. The tax code says I don't have to file a 1099 with a corporation, or an LLC filing as a corporation, but is there any way to find out if a given LLC is treated as a corporation? (other than calling to ask) Just for clarification, and LLC is not always treated as a corporation, by default it is treated as a passthrough entity with 1 owner, or a partnership with multiple. You have to specifically elect to be treated as a corp by filing a form with the IRS.

Oh boy

If you started a business through your state. You must file as a LLC or a S-Corp etc.. Which you should of filed quarterly by now if you were SCorp. Did your state give you a FIN number? All so if you are contractor certain states make you carry Comp/Liability. If that is the case you could look on your insurance and see what it says. I think you might be LLC


LLC is a corporation by definition, Limited Liability Corporation. When in doubt, file the 1099.

Casey Y

Here are the times when a 1099 must be issued... Reportable payments to corporations. The following payments made to corporations generally must be reported on Form 1099-MISC. • Medical and health care payments reported in box 6. • Fish purchases for cash reported in box 7. • Attorneys' fees reported in box 7. • Gross proceeds paid to an attorney reported in box 14. • Substitute payments in lieu of dividends or tax-exempt interest reported in box 8. • Payments by a federal executive agency for services (vendors) reported in box 7. Lastly, an LLC is a corporation taxed as an S-Corp (pass through) as opposed to a C-Corp. So, it doesn't really matter which one it is for your purposes...just look at the rules above.

Pearl L

just call thenn up and ask thenn


Request a W9. And get hopping, the deadline is 1/31/19. In the future, request a W9 any time you use a new vendor, regardless of the $600 threshold for the work done.