USA Issuing 1099s for LLC that newly converted to one-member

[Angie]

I have a client with an LLC that converted from two-member to one-member in the middle of the year. So, they will be filing a partial-year tax return on form 1065, and a partial year tax return as a disregarded entity/Schedule C on the remaining member's personal tax return.

We are getting 1099s out to vendors right now. It just occurred to me - since the LLC is now a disregarded entity, should they be issuing 1099s under the name and SSN of the owner? Or should there be 2 sets of 1099s (one set for before the conversion and one set for after?) Or can we just continue to use the LLC name and EIN as we've done in the past?

My understanding is that the client notified the IRS of the change to single member and that the EIN is now associated with a sole proprietorship, but I was under the impression sole props were always supposed to use the SSN of the owner on 1099s.

 

[Angie]

I've actually got an update on this which makes it a bit less complicated. I've reviewed the books and all 1099s that need to be issued are related to the time period after the change to the single-member disregarded entity. So, only one set of 1099s needs to be issued.

My questions is this - since the LLC is now a single-member LLC disregarded entity, does that mean that I now need to issue the 1099s under the name (and SSN) of the single-owner? I know that's how a new single-member LLC would file, but it just feels "weird" to go from filing 1099s under a business name with an EIN to under a person's name with a SSN.

The LLC itself didn't close (just changed members via amendment), but I guess from a tax perspective a new taxable organization was formed?