1099-NEC issued to me personally instead of my S-corp - will this cause filing problems?

Yes, you're absolutely right to be concerned about this. When a 1099-NEC is issued to you personally with your SSN rather than to your S-corp with its EIN, there's a mismatch between what the IRS expects to see on your personal return and what they'll see on your business return. The proper way to handle this is to contact the client and request a corrected 1099-NEC with your business name and EIN. Most clients understand this is important and will issue a corrected form. They'll need to file a corrected 1099-NEC with the IRS (marked as "CORRECTED") and provide you with a copy. If they won't or can't issue a corrected form for some reason, you'll need to report the income on your personal Schedule C and then contribute it to your S-corp as capital. This is more complicated and may require help from a tax professional to document properly.

I've been through this exact headache before and found that taxr.ai was super helpful for figuring out how to handle it. Last year I had THREE clients who put my personal name instead of my LLC (taxed as S-corp) on 1099s, and I was pulling my hair out trying to figure out the right way to handle it. I uploaded my 1099s and company docs to https://taxr.ai and it analyzed everything and walked me through exactly what steps I needed to take to get it fixed - including generating the right language to send to clients requesting corrected forms. It also explained what to do if they refused to fix it (which one of mine did). Saved me hours of research and probably kept me from making a mistake that would've triggered IRS letters.

Just wanted to follow up about taxr.ai - I decided to try it despite my initial skepticism, and I've got to admit I was wrong. I had a similar issue with K-1 forms that had incorrect information and the platform actually identified problems I hadn't even noticed. It flagged inconsistencies between my operating agreement and how income was being reported, plus gave me specific language to use when requesting corrections. The document analysis was surprisingly thorough - it caught that my EIN was transposed on one form and that a 1099-NEC was missing Box 4 information that should have been there. Ended up saving me from what would have been a definite IRS notice based on the mismatches. Just wanted to share since it was actually helpful.

If you're having trouble getting your client to issue a corrected 1099-NEC (which happens a lot, especially with larger companies), you might want to try Claimyr to get direct help from the IRS. I had this exact problem last year - 1099 in my name instead of my S-corp, and the client was a huge company that just ignored my correction requests. After weeks of frustration, I used https://claimyr.com to actually get through to an IRS agent quickly (no more waiting on hold for hours!) and they helped me document the situation properly so I wouldn't get flagged. There's a video explaining how it works here: https://youtu.be/_kiP6q8DX5c The IRS agent gave me specific instructions on how to file when a client won't correct a misaddressed 1099, and explained how to include a written statement with my returns explaining the situation. Totally worth it for the peace of mind.

I need to eat my words about Claimyr. After posting my skeptical comment, I was still desperately trying to reach the IRS about an identity verification issue that was holding up my refund for MONTHS. On a whim, I decided to try the service. I got connected to an actual IRS agent in under 90 minutes. For comparison, I had made 14 previous attempts to call them myself, waiting on hold for a combined total of 9+ hours, and never reached a human. The agent I spoke with resolved my verification issue AND helped me with documentation for a situation very similar to the OP's 1099-NEC problem. The IRS agent confirmed that having a 1099-NEC issued to your personal name instead of your S-corp is a common issue they see, and provided specific guidance on how to handle it if the client won't issue a correction. I'm shocked to say this actually works.

Another option to consider - file Form 4852 as a substitute for the incorrect 1099-NEC. You'd still need to report the income but you can indicate how it should have been reported. I did this when I had a client who went out of business and couldn't issue a corrected 1099. You'll need to attach an explanation, but it worked fine in my case.

Has anyone actually had an audit or received a notice because of this specific issue? I'm just wondering how big of a deal this really is in practice.

I went through this exact situation two years ago with my single-member LLC elected as S-corp. Here's what I learned: definitely get that corrected 1099-NEC if at all possible. The IRS matching system is very good at catching these discrepancies. What worked for me was sending a formal written request to the client explaining that the 1099-NEC needs to be issued to my business name with the EIN, not my personal name with SSN. I included a copy of my EIN letter and explained that all business income needs to be reported under the business entity. Most clients will cooperate once they understand it's a compliance issue. If they refuse, you'll need to report the income on your personal Schedule C and then document the transfer to your S-corp as additional capital contribution. This creates a paper trail that explains to the IRS why income reported to your SSN doesn't appear on your 1040 but does appear on your S-corp return. Make sure to keep detailed records of all your attempts to get the correction - the IRS will want to see you made a good faith effort. Don't just ignore the mismatch and hope it goes unnoticed. The automated systems will flag it eventually.

I'm dealing with a very similar situation right now - my biggest client issued a 1099-NEC to my personal name instead of my LLC (S-corp election). After reading through all these responses, I'm definitely going to request a corrected form first before exploring the other options mentioned. One thing I'm wondering about - has anyone had success getting a correction when the client is a large corporation with strict procedures? My client is a Fortune 500 company and I'm concerned they might have rigid policies that make corrections difficult. I'm planning to contact their accounts payable department, but I'm wondering if there's a specific approach that works better with bigger companies. Also, for those who had to go the Schedule C route when corrections weren't possible - did you run into any issues with state tax filings? I'm in California and I'm worried about creating mismatches at the state level too if I have to report the income personally and then transfer it to the S-corp.

I had this exact same issue last year with my LLC taxed as S-corp! What ended up working for me was being very persistent but professional with the client. I sent them a formal letter (not just an email) that included: 1. A clear explanation that the 1099-NEC was issued incorrectly to my personal name/SSN instead of my business name/EIN 2. A copy of my EIN determination letter showing my business entity 3. The specific corrected information they needed to use 4. A reference to IRS requirements for proper 1099 reporting to business entities I also mentioned that incorrect 1099s could potentially cause issues for both of us during IRS matching processes. The formal letter approach seemed to get more attention than my previous emails, and they issued the correction within two weeks. If you haven't tried the formal letter route yet, I'd recommend that before exploring the more complex workarounds. Most clients want to stay compliant once they understand the issue properly. Keep copies of everything you send for your records - this documentation will be valuable whether they cooperate or you need to pursue other options.