1099 Corporation Question

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I'm setting up a new SubContractor who is a salesman. We are paying him wages, and later he will get commission, and we are reimbursing him for gas, phone and other expenses. When he turned in his W-9 form he is a corporation, will i need to do a 1099 on everything he is paid from us? I have always done a subcontractor with a personal tax id number, not a corporation.
 

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