Relist: Incomplete answer.
I'm still not getting an answer for my situation! And you are missing key parts of my original message.
The situation is that I have a subcontractor agreement in my name, not the LLC. My client is unwilling to issue one to the LLC, I think his liability insurance
prohibits him from that doing that. Or it's something else, either way he won't issue one in the name of my LLC. So I'm stuck with getting checks written out to me. I am also stuck with trying to pay taxes for both my 2012 and 2013 returns for income derived under a 1099 that is made out to me, not my LLC, and for which I have no dba in my name (other than the LLC).
In your last response, you said:
For legal purposes, you need to have the client change the checks to the name of your LLC. Otherwise, you are effectively nullfying the existence of the LLC by treating it as your alter ego -- so if you ever need protection from creditors, you won't have it, because the LLC will appear to be a sham.
Per my first message, I am not concerned with protection from creditors or any other form of piercing the corporate veil. I just want to make sure the IRS won't have a problem with me using this income going through the LLC. I think you've already answered that but want to make sure, would it still be considered de minimis if all the income for the year is coming from this one 1099, which is under my name, and doesn't include any mention of my LLC? It does contain my name and SSN, both of which match the LLC information.
Also, per my first message, I do have a bank account for the LLC, hence the statement that I "have been depositing checks made out to me into my LLC account for well over a year"
What is causing all of this is the bank suddenly deciding that I can't deposit these checks into my LLC. I'm not sure they have the situation right, as it seems to be a problem only when it's the other way around - depositing checks made out to LLC into my personal account. But if they decide I can't deposit checks in my name to my LLC account, then I'm stuck either shutting the LLC down or finding a bank that will do this. Or, I suppose, convincing them that there is nothing wrong with depositing checks made out to me, into my LLC account.
All the same, all I really need to know is 1) if the IRS would have a problem with my LLC income coming solely from a 1099 that isn't made out to my LLC, but rather to me (has my name and SSN, but not the LLC name)
And now, 2) if I file for a sole proprietor dba now, can I use that for my income under this 1099 made out to my name, for the entire year? (the 1099 for this year's work won't be issued until after the first of the new year)
Sorry about your flu, working sick is tough I know. And this website isn't helping, when I try to respond through the normal route it tells me "access denied", which is why I'm having to go through this menu. :(