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1099-NEC Reporting for a Disregarded Entity: Whose Name and EIN?
October 22, 2026
Q. We have a W-9 that lists Parent Corp on line 1, with its EIN in Part I, and on line 2 lists Subsidiary LLC, a single-member LLC treated as a “disregarded entity” for federal income tax purposes, with a separate EIN.
Who should we report the 1099-NEC to: Parent Corp (line 1) or Subsidiary LLC (line 2, the disregarded entity)? I also realize that Parent Corp is technically not reportable on a 1099-NEC.
A.
(answered by IOFM's third-party tax expert)
This appears to be a situation where the…
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