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frontrangedesign
Level 1

Do I issue both an individual and their business 1099-misc?

I run a landscaping business and often pay contractors for work. I made checks out to an individual for the first part of 2019 then that individual started their own llc business and I started writing checks out to the business name. It is a single member llc so I wasn't sure if I need to issue 2 separate 1099s or just one?
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