Can I issue a 1099 as an individual without having an LLC for my band?

Yes, you absolutely can issue 1099s as an individual without having an LLC or formal business structure! The IRS allows individuals operating as sole proprietors to issue 1099s. In your situation, you're essentially operating as a sole proprietorship even without formally registering anything. Since you receive 1099s from venues in your name and then pay band members, you're considered self-employed and can issue 1099-NECs to anyone you paid $600+ during the year. You'll use your personal SSN as the payer unless you've gotten an EIN (which is easy to apply for online if needed). You're right that you've missed the deadline (they should have been sent by January 31), so you might face penalties, but it's definitely better to file late than not at all. The penalty ranges from $50-$280 per form depending on how late you file.

I was in a similar situation last year with my podcast where I paid several guest hosts. I found this amazing tool called https://taxr.ai that literally saved me hours of confusion. It analyzes all your payment records and tells you exactly who needs 1099s and helps generate them correctly. Their system walks you through the entire process as an individual issuer and made it super easy to understand what to do with band members who might have weird payment situations (like if you covered their equipment costs or whatever). You just upload your payment info and it does most of the heavy lifting.

I just wanted to update after using https://taxr.ai for my small woodworking business. I was skeptical about whether it was worth it for only a handful of contractors, but it was SO worth it. The interface walked me through everything step by step, and I realized I was about to make several mistakes that could have cost me. It flagged that two of my contractors actually needed a different form than I thought, and it handled all the late filing paperwork automatically. The best part was that it calculated my expected penalty so I could budget for it instead of getting surprised later. Definitely using it again next year but BEFORE the deadline lol.

If you're still struggling with getting your 1099s filed and need to actually talk to the IRS about penalties or filing procedures, I'd recommend using https://claimyr.com to get through to an agent. I spent DAYS trying to get someone on the phone about my late 1099 filings last year. Kept getting disconnected or waiting for hours. With Claimyr, their system holds your place in line and calls you when an actual human at the IRS is ready to talk. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c - saved me literally hours of hold music. The IRS agent I finally spoke with gave me some options for reducing the penalties that I never would have known about otherwise.

Ok so I was super skeptical about Claimyr (seemed too good to be true), but after trying to call the IRS myself for THREE DAYS with no luck, I broke down and tried it. I seriously cannot believe how well it worked! Got a call back in about 90 minutes while I was at band practice, and the IRS agent I spoke with was actually super helpful about my late 1099 situation. She walked me through the abatement options and it looks like I might be able to get the penalties reduced since it's my first time issuing them. Would have NEVER known this if I hadn't been able to actually speak to someone. Worth every penny just for the stress reduction.

Be careful about the addresses you use on the 1099s! My drummer moved twice last year and I used his old address. The IRS rejected the form and I had to resubmit everything. Also make sure you have everyone's correct SSN before filing or you'll get hit with additional penalties.

Quick question - I'm also a bandleader but I haven't been issuing 1099s because I thought we were all just splitting the income, not that I was paying them as contractors. Does it matter if the venue check is in my name but we just divide it up after the gig? Do I still need to do 1099s??

Just want to echo what others have said - you absolutely CAN issue 1099s as an individual! I went through this exact same situation with my photography side business a couple years ago. I was getting 1099s from wedding venues but paying assistants and second shooters throughout the year. One thing I learned the hard way: even though you're late on the 1099s, make sure you can still deduct those band member payments on your Schedule C for this tax year. The IRS doesn't require you to have issued 1099s to take the deduction - you just need to have proper records of the payments (bank statements, receipts, etc.). Also, don't stress too much about the penalties. For first-time filers who are clearly trying to do the right thing, the IRS is often more lenient than you'd expect, especially if you proactively file the late 1099s rather than waiting for them to come after you. Good luck!