Yes, and you should file a 1099 form for payments that you make to limited liability partnerships. Send LLPs a Form 1099-NEC if they provided your business with services that:
- Met $600 in the previous tax year
- Exceeded $600 in the previous tax year
Make sure that you also send a 1099 form to the Internal Revenue Service. Request a Form W-9 from the limited liability partnerships that offer you services. LLPs must complete a form and provide your business with it before you can send them a 1099 for the previous year.
People Also Ask
- Should I send a 1099 to an LLP for goods or products? – No, you should simply send a 1099 form to reflect any services that the LLP provided. Do not send it for merchandise, inventory, or other goods.
- Can an LLP ever avoid 1099 reporting? – Yes, an LLP that is taxed as a C corporation or S corporation might fall under the corporate exemption. Keep in mind the exceptions that do exist for legal services.
We support electronic forms filing for different business models with our W-2/1099 Forms Filer and six optional add-on modules. Download our free 1099-etc Demo software to see which of our modules can help you meet and exceed your tax and payroll needs while allowing you to maintain your budget.
This article was updated on Dec. 22, 2025 to keep its information as fresh as possible. We update this article every six months, before and after tax season, to keep current with any regulatory changes.