Reporting payments to co-hosts and cleaning people to the IRS

[Peter760]

We have a person who helps manage and clean our two Airbnb apartments. She has been maintaining an LLC, but plans to end it soon. Due to her LLC, we have not been reporting to the IRS what we pay her. We just claim her fees as an expense on our taxes. As I understand it, as soon as her LLC expires, we do not need to report the first $599 we pay her each year, but we need to report the amount over that on IRS Form 1099-MISC each year. Does that sound right?