Does an LLC get a 1099?

Yes, in most cases. If an LLC is taxed as a disregarded entity or a partnership, it gets a 1099-NEC for any services payment of $600 or more in a calendar year. The exception is an LLC that has elected to be taxed as an S corporation or C corporation: those generally don't get a 1099-NEC, with one carve-out for attorneys' fees. The LLC's legal structure name doesn't decide this. Its federal tax classification does, and that classification comes from the W-9 the LLC gave you, not from the word "LLC" on its invoice.

Why does an LLC's tax classification decide this, not its LLC status?

An LLC is a state-law legal structure, not a federal tax classification, so the IRS reporting rule looks past the "LLC" label to how the entity elected to be taxed. A single-member LLC that hasn't filed an election is a disregarded entity by default, and the IRS treats payments to it the same as payments to the individual owner. A multi-member LLC that hasn't elected corporate treatment defaults to partnership taxation. Both defaults mean 1099-NEC applies at the standard services threshold. Only an LLC that has filed Form 8832 or Form 2553 to be taxed as a C corp or S corp moves into the generally exempt category.

What's the default answer for a typical vendor LLC?

The default is yes: issue a 1099-NEC. Most small-vendor LLCs a firm pays, think a single-member consultant LLC or a two-partner services LLC, are disregarded entities or partnerships by default, so the $600 services threshold applies to them exactly as it would to a sole proprietor. A preparer or bookkeeper reviewing a vendor file should assume 1099 applies unless the W-9 says otherwise.

When does an LLC NOT get a 1099?

An LLC does not get a 1099-NEC when its W-9 shows it elected S-corporation or C-corporation tax treatment. There's one standing exception: gross proceeds of $600 or more paid to an attorney for legal services must be reported on Form 1099-NEC even if the law firm is an LLC taxed as a corporation. Outside of legal services, corporate-taxed LLCs are exempt because the IRS treats corporation-taxed entities as generally exempt from 1099-NEC/MISC reporting for services, same as any other corporation.

How does a preparer confirm the classification instead of guessing?

The W-9 is the source of truth, not the vendor's name or letterhead. At intake, a preparer or AP clerk checks the "Federal tax classification" box on line 3a of the vendor's Form W-9. It'll show one of: individual/sole proprietor, C corporation, S corporation, partnership, trust/estate, or LLC with a tax classification letter (C, S, or P) filled in. If that box says LLC without a follow-up classification letter, or the W-9 is missing entirely, the safest move is to withhold payment or apply backup withholding until a completed W-9 comes back. Guessing wrong on classification is what creates late-filed or missing 1099s at year-end.

What happens if a firm gets this wrong?

Treating an LLC's name as the classification, instead of confirming the W-9, is the single most common source of missing or incorrect 1099-NEC filings a preparer catches in January review. The fix costs nothing at intake, just a W-9 request, but costs a corrected filing and possible penalty exposure if caught after the January 31 deadline. Firms running 1099 vendor review as a systematic intake step, rather than a year-end scramble, catch the classification gap before it becomes a filing problem.