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If an LLC operates as a sole proprietorship, it has to file a 1099 with specific information required by the IRS. Required information includes the following: Sole proprietor's name. LLC's name. Proprietor's social security number, which may act as a tax identification number.
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You must also file a 1099-MISC if you paid someone a minimum of $10 in royalties. A 1099 Form is a federal income tax form.
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