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do limited liability corporations or llcs get a $199 that depends the IRS classifies an LLC as either a corporation or partnership in either case the business is not directly taxed on its earnings instead all profit and losses are passed through the llcs members who then report them on individual tax returns if your business makes payments to an LLC that are required to be reported to the IRS you may need to file a199 and provide a copy to the LLC if the LLC has been elected to be taxed by the IRS as a corporation you are not required to file a1099 for them because the LLC members are being taxed as shareholders however if the LLC has elected to be treated as a partnership or is a single member LLC then you should file at $10.99 and provide a copy to them plus the IRS recommends that whenever your business engages in transactions with another business or individual you should request a form W9 this document is designed for businesses to collect essential tax information from each oth
