S corps usually do NOT get a 1099. But pay one $2,000 or more for legal work, medical care or rent and a 1099 is still due. Example: a business paid $69,700 to a consulting S corp and reported $41,000 of it on 1099s. The rest needed no form.
Read the full guide: https://www.claritywithai.org/2026/11/do-s-corps-get-a-1099.html
Also read: https://www.claritywithai.org/2026/12/1099-nec-vs-1099-misc.html
1099 hub: https://www.claritywithai.org/p/1099-forms-explained-complete-guide-for.html