[M Kehoe]

Good evening.

Anyone who works on a 1099 basis is a corporation.

Not exactly. Anyone who works on a "1099" basis is a "sole proprietor."

See Legalzoom.com.

8^)

5.56mm

[bert]

another recipient of a 1099 is an independent contractor. That independent contractor may be a corporation ( a legal person) or it may be an individual. Corporations are not required to report 1099 income separate from sales