1099 for rental property repair ?

[RWG1950]

Rental's property's steps need repair. Got an estimate for about $ 1,000 from an LLC concrete company that I want to use but the owner asks
that the 1/2 in-advance check payment be made payable to him personally. I would have thought the LLC should receive the payment.
His is a mom & pop type business with employees but Is this a common practice ?
It is my understanding that a 1099 would need to be filed for this fellow if paid to an individual over $ 600.

[Anarchrist]

Who's the contract with? What does the contract say about payments? Who's the invoice from? If the contract says the down payment is paid directly to the LLC owner, give him a W9 to fill out before payment. Does the LLC take credit card?

[RWG1950]

The contract proposal sent to me has the LLC's name at the top, but at the bottom of the page (above our signatures) he requests the check be made payable to him.
I'll have him fill out a W-9 before contracting and also ask if the LLC takes credit cards.
Thanks for your comment.

[attaboy4@bellsouth.net]

If he has a limited liability company that only has himself as a member, then would he not be filing a Schedule C as a sole proprietor? In that case, a 1099-MISC would make sense, I think.

[TAXNJ]

If he has a limited liability company that only has himself as a member, then would he not be filing a Schedule C as a sole proprietor? In that case, a 1099-MISC would make sense, I think.

Is that correct?

see The Tax Book 5-6

Disregarded entity. A single-member LLC owned by an individual files Schedule C (Form 1040) or Schedule E (Form 1040), Supplemental Income and Loss, or Schedule F (Form 1040), Profit or Loss From Farming, as applicable.

[Lion]

A Form 1099-MISC is required to be issued by your client for services over $600 to any entity that is not a corporation. (Or, a lawyer that has a lower threshold.) However, your client can issue a 1099-MISC to any entity for any amount; it's just not required. And, he should issue it to the entity/person/name & EIN/SSN that he actually paid.

If your vendor is a SMLLC, he might not have a biz checking account (yes, he should have, but not all do) so needs to deposit your check in his personal account. Or, the LLC's legal name is his personal name, but he uses a dba as a biz name for marketing purposes. (Joe Blow, LLC, won't describe his biz, but Joe's Concrete Foundations & Steps describes his work better.)