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Client rented commercial space for a restaurant this year.   Should he be sending the landlord (LLC) a 1099?  Box 1?

TIA and wishing you all a very happy holiday season and a prosperous 2018.

Posted

Yes, if the LLC is a SMLLC taxed as a disregarded entity or is a partnership. If the LLC is taxed as an S corp, then technically it is not required.   It doesn't hurt to send one even if it isn't required.

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