Hello. LLC is an S Corp. the officer of the LLC hasn’t been paid neither through w2 nor 1099.

I am filing 1040 and I put the company profits in schedule SE : adjustments worksheet: part II: non farm income. Otherwise the individuals won’t get a tax refund.

or the better option is to issue 1099 for 2022? I know there will be a penalty. But the AGI is $16,000. So there would be no taxes due.

what is the best option?