self-employed home office expense

[stevetaxprofl]

Self-employed person has a home office and incurs an indirect home repair that is more than $600, but the deductible portion based on the square footage percent is less than $600.  Does the self-employed person issue a 1099NEC to the repair person and if yes, report the entire amount or just the amount related to the trade or business.  Same question if the business portion is $600 or more - report the full amount or just the portion related to the trade or business?

[RobertB4444 · Accepted solution]

If you are issuing a 1099 to a contractor then you would issue it for the full amount that you paid.  

If you paid someone less than $600 that you are going to be taking as a deduction then you don't need to issue a 1099 at all.