I am preparing 1099-MISC to my rental property manager who is single member LLC. Should I put the amount I paid to him as management fee in box 3 (as other income) in 1099-MISC? If not, which box of 1099-MISC should I use?

[M-MTax]

I think you could put it in box 3 but I'd use 1099-NEC:

What is NEC?

If the following four conditions are met, you must generally report a payment as NEC.

• You made the payment to someone who is not your employee.

• You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations).

• You made the payment to an individual, partnership, estate, or, in some cases, a corporation.

• You made payments to the payee of at least $600 during the year.

[Critter-3]

If this rental property manager works for you alone then it belongs on box 1 of the new 1099-NEC form (old box 7 or the 1099-misc).

If this property manager does this for a living and manages several properties for others  then actually they are the ones to send you a 1099-misc for the rents box 1. 

[bluebird]

My rental property manager does not manage properties for me exclusively. He sends me 1099-misc for rents he collects for me. I recently was told that I need to send him 1099-misc for what he charged me for managing those properties. I got his w-9 and he indicated he was single member LLC. Should I send him 1099-misc or 1099-NEC? What is the difference?

Thanks!

[bluebird]

what is the difference between 1099-misc and 1099-NEC? I am confused. 

Thanks.

[Critter-3]

Short answer ...  the old box 7 Non Employee Compensation from the old 1099-misc  is now on  the new 1099-NEC form box 1.   They simply spun off box 7 to a new form since the other items on the 1099-misc has a different filing deadline ... this is to make things easier on all parties. 

https://bench.co/blog/tax-tips/1099-nec-vs-misc/#:~:text=1099%2DNEC%20vs%201099%2DMISC,or%20payments....