We have been asked by a vendor, an LLC, to reissue a 2009 1099-MISC using a different tax identification number. We used the number we received when the vendor account was established, which was the social security number of one of the owners/partners. The account was set up as LLC Name, DBA Owner's Name. During 2009, the LLC changed their tax identification number with the IRS. We were not notified of this change until January 27, 2010. Are we obligated to re-issue the 1099? Should we reissue it or are we correct to stand by the 1099 we originally prepared and sent to the LLC and its owners? The 1099 we issued was listed as Owner's Name, DBA LLC Name.