qbteachmt
Level 15

A single-member LLC is a Disregarded entity, and is treated the same as a Schedule C business filing. 1099-NEC reporting is the same for either "entity."

"and her previous contracting company began paying her business"

They already were doing this, though. There really was no change. She is her own business and was, before deciding to file for LLC treatment, which is State, not Fed. The Feds consider her still a Schedule C filer.

"since she used her social for both?"

Because it is the same. Read this:

https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-compan...

"She is also in the middle of selling a home and buying a home. I'm not sure how this would change things but that was mentioned as well."

Is that Personal or a Flipping property activity for her business?

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