Estate Contractor 1099 Question
I am the court-appointed executor of my mother’s estate in New York. The estate has an EIN and an estate checking account, but it is not operating a trade or business and the property involved is not rental property.
The estate may pay an independent contractor more than $2,000 in 2026 for a one-time repair to exterior concrete steps on an estate-owned residence that is being maintained during probate.
My question is: **Does the estate have to issue Form 1099 to the contractor simply because the estate has an EIN, or would no 1099 be required because the payment was not made in the course of a trade or business?**
I understand that the contractor would still be responsible for reporting the income even if no 1099 is issued.
I am specifically asking about the estate’s reporting obligation as the payer.
