You have to issue 1099s for payments of $600 or more except in some cases....

If your business made a payment of $600 or more in 2014 to any individual (not an employee) or a business entity, your business has to issue a 1099 to that party. However, if the other party is a corporation you don't have to issue a 1099. LLCs do not fall in the corporate category generally. LLCs generally file as partnerships or sole proprietorship. If an LLC has filed Form 8832 with IRS to elect to file as corporation then you don't need to issue 1099 to them.