Rehabs and 1099s

[Steph C.]

I know this a common topic of discussion, but thought I'd ask another question as it relates to rehabs (we GC our own rehabs).

I know you need to send a 1099 to any "independent" contractor to which you pay $600 or more in a calendar year.

Where is gets fuzzy and where I've received varying opinions is if you pay a corporation, LLC, etc. Do you send them a 1099?

Say you have Window World (or even Joe's Windows, LLC) install $4k of replacement windows. Do you send them a 1099?

Thanks,
Steph