1099 for paying rent?

[AZDC]

If I’m an LLC business, do I need to collect a W-9 from my landlord and issue them a 1099 at the end of the year if I pay them more than $600 during the calendar year?

[Bsch4477]

The landlord should receive a 1099-misc unless they are a corporation or an LLC S- corp. 

[AZDC]

So I need to issue them a 1099-MISC, but if they’re a corporate or s corp LLC, then what?

[rjs]

A 1099-MISC is not issued to a corporation (including an S corp or an LLC that is treated as a C corp or S corp). If the landlord is a corporation you don't have to do anything. If it's an LLC you should probably ask for a W-9 to make sure that the tax classification is clearly documented.