No payroll in 2020. S Corp started mid last year and planning on filing late S-Corp relief. You can file 2553 with the tax return and request late relief election. I believe he started the business before creating an LLC therefore a 1099 was issued under his name and SSN for the portion of payments, he most likely did not fill out the W9 for the business as an S-Corp and received another 1099 for the business using the EIN. I wonder if the company that issued the 1099 would be willing to correct it? In that case he didn't need to receive a 1099 at all.