(Note that this is a US specific question)
I am a single person LLC (not C or S corp) and last year I contracted with a staffing firm to perform work for a 3rd party on a 1099 basis (rather than W-2), and did file a W-9 with them. IE I billed the staffing company a flat rate but performed the work directly for the 3rd party, for a total value that well and truly exceed the 1099 threshold.
This week I asked my handler at the staffing company about when the 1099-MISC would be sent out and the reply came back from their a HR today as:
We do not send 1099’s out. Being a corporation you need to keep track of your accounting.
This confused me a bit as other companies I have contracted with in the past on a 1099 basis have issued 1099-MISC forms to me. However in doing a quick scan of the interwebs and reading from Time to Send Out 1099s: What to Know and Instructions for Form 1099-MISC it is possible that they are not required to send me one.
The parts that seem to conflict can be seen in the IRS instructions:
- services performed by someone who is not your employee (including parts and materials), box 7;
Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S Corporation). But see Reportable payments to corporations, later.
Can anyone confirm or disabuse me of my expectation of receiving a 1099?