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@scarlott.cagle wrote:

Anyway, regarding name/EIN mismatch potential, am I understanding correctly that she does not need this payor to reissue the 2021 1099-NEC with the LLC name included on 2nd line in the name section as long as the EIN is correct? 

But, if she does consulting work for that payor again, (this year or in future), she should submit a new W-9 with all same info listed above EXCEPT the S Corp box should be checked (not the individual/SP/single member LLC box)? 

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The EIN should match with the name on Line 1.  As a disregarded entity, that would be the individual's person's name and their ID number (either an EIN in their personal name or their Social Security Number).

Did she actually make the election to be taxed as a S-corporation?  If so, wouldn't she check the Limited Liability Company box, and then write "S"?