Even though we need to issue the Form 1099 to . . .
Even though we need to issue the Form 1099 to the business owner's personal name, are we able to write our check payments to the DBA name?
You should...
We received a Form W-9 from one of our vendors . . .
We received a Form W-9 from one of our vendors showing a business name and a "doing business as" (DBA) name. Which name do we use on the Form 1099?
You should never...
report exclusively to a dba name. On the Form 1099, show the individual taxpayer's personal name on the first name line. (Or if the dba belongs to a business, show the legal name of the entity that registered the dba name.) Then you may show the dba name on the second name line.
If we make payments to a number of DBA . . .
If we make payments to a number of DBA ("doing business as") names owned by the same company (and this owner company does not have a corporate exemption), should we report one Form 1099 directly to the company that registered these DBAs or should we issue separate Forms 1099 for each DBA?
Here is what you need to know.