Do Corporations Get a 1099? The Exemption and Its Exceptions

You generally don't file a 1099-NEC or MISC for payments to a corporation, including an LLC taxed as one (instructions). Exceptions: attorney fees (1099-NEC box 1), gross proceeds paid to an attorney (1099-MISC box 10) and medical and health care payments (box 6). Ninesift reads the entity type from your vendor list or W-9 column, recognises "Inc", "Corp" and "Co." in names only as a hint, and when it doesn't know, treats the payee as reportable and asks for a W-9.

Last reviewed 2026-10-28. General information, not tax advice. The IRS instructions for Forms 1099-MISC and 1099-NEC and your tax adviser decide what applies.