Do you need to issue 1099 to disregared entity?

Yes, you typically need to issue a Form 1099 to a disregarded entity if it meets the reporting thresholds and is not exempt. A disregarded entity, such as a single-member LLC, does not file taxes separately from its owner, but payments made to it may still require reporting. If the entity is treated as a sole proprietorship for tax purposes, you would use the owner's name and Social Security number for the 1099. Always consult with a tax professional for specific situations.