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Do businesses/trades issue 1099-NEC/MISC to subsidiaries or only to the parent company?
If the parent company is a corporation, but the subsidiary may or not elect taxing as a corporation, does the subsidiary have to receive a 1099-NEC/MISC from a business/trade?
You issue 1099 to the entity that you paid to. You don't care about relationships between other entities. If you paid to the subsidiary then that's who's getting the 1099.
The entity will tell you what identifying information you need to use for those forms.
You don't have to decide what is the proper/best/easiest corporate level to report the income. You may not even be aware of the internal structure of the vendor. Let them provide that information.
