A LLC is a Company not a Corporation
The form 1099 filing season is coming up next month and the IRS just released CCA 201447025 dealing with whether a business needs to issue a 1099 to a LLC. A common misconception that we see very often is the assumption that a limited liability company (LLC) is a corporation. We even see this terminology in some of our internal documents (i.e. a reference to a limited liability corporation). A LLC is a company, not a corporation. It can elect to be taxed as a corporation, but this has to be an affirmative election. By default, a LLC is either a sole proprietorship (only one member) or a partnership (more than one member).
Therefore, unless the LLC has affirmatively elected to be a corporation by filing form 8832, a business is required to issue a form 1099 to any LLC providing services in excess of $600 for the year.
On a similar note, a business that receives services from a medical service provider (including veterinary services) are required to issue a form 1099 even if the business is a corporation. Therefore, make sure to update your form 1099 reporting system to reflect these items.