Do Partnerships Get 1099?
Yes, they can.
A partnership can receive a Form 1099 when it is paid a type of income that is subject to federal information reporting. For example, a partnership may receive a Form 1099-NEC or Form 1099-MISC if it receives reportable business payments and the payment is not covered by an exception.
The general reporting exception for payments to corporations does not apply to partnerships just because they are business entities. So, if the payee is a partnership, a Form 1099 may still be required depending on the type of payment.
However, a partner’s share of partnership income is generally not reported to the partner on Form 1099. Instead, the partnership generally reports that income to each partner on Schedule K-1 (Form 1065).
If the business is an LLC taxed as a partnership, the same general partnership reporting rule applies for this purpose.
State law note
State information-return rules can differ from the federal rules above. The controlling authority is the applicable state revenue department or tax agency.
Sources
IRS — Instructions for Forms 1099-MISC and 1099-NEC (04/2025)
IRS — Form W-9, Request for Taxpayer Identification Number and Certification