1099 for S-Corp: Does an S-Corporation get a 1099?

Charles Hardy | Last Updated: March 25, 2025

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As an S corporation, you likely manage various operational tasks such as business planning, employee management, and financial matters. It's common for S corporations to question whether they need to receive and/or issue Form 1099 for tax purposes. This article explores the Form 1099 requirements for S corporations and clarifies whether an S corporation is required to obtain a 1099 form or issue one to other businesses.

Key Takeaways:

  • To file 1099 forms accurately, businesses should request Form W-9 from S corporations to obtain essential details such as the Employer Identification Number (EIN) and tax classification.
  • Generally, S corporations do not receive 1099 forms, as their income is reported on the shareholders' personal tax returns. However, exceptions exist for certain payments, such as legal services and for-profit healthcare providers.
  • Depending on the nature of its payments or income, an S corporation might receive Forms 1099-NEC, 1099-MISC, or other 1099 Forms.
  • If a 1099 is mistakenly sent to an S corporation, issue a corrected form and notify the S corporation to avoid complications.