There are several instances where a business must issue a 1099-MISC if it has made payments to a limited liability company. The most common ones include:
Rent. You must report any rental payments of $600 or more paid to an LLC. Those payments might include rent for office space, machines or equipment. However, you do not need to report rent that you paid to a real estate agent.
Nonemployee compensation. You must issue a 1099-MISC to report payments of $600 or more, made: This might include a freelancer or independent contractor that you hired, or an LLC that provided services to your business, such as legal, accounting, cleaning or remodeling services. It could also include payments for repairs, such as auto repairs on a company car. If you paid the service provider less than $600 during the year, you’re not required to issue a 1099.
Royalty payments. If you paid $10 or more in royalties to an LLC on intellectual property such as trademarks, copyrights or patents, you must report those payments.
Products sold for resale. You must report direct sales of $5000 or more of consumer products, if they were sold to a buyer for resale anywhere other than a commercial retail location.