S.C. = to Corp for exemption from filing 1099?

[duanecpa]

I have a new client who has had his corp tax return prepared by a Service Corporation - S.C.

The $600 threshhold for filing a 1099 was met in 2011 - with this situation does a 1099 need to be issued to the Service Corporation? Or is the S.C. considered to be a Corporation exempt from reporting.

Thank you.