I have a single-member LLC (disregarded entity, pass-through, not elected as S or C corporation). I hired a C Corporation for a temporary project and made several payments.
Question came to my mind as to how to report these payments as a business expense? Since IRS says there is no need to issue 1099-MISC or 1099-NEC to corporations. How do I prove that I made these payments and where to show it in tax return?