Generally, you as the operator of a business or rental activity must file a 1099-NEC form with the IRS if you pay an unincorporated independent contractor $600 or more during a year for rental/business-related services. This includes payments to property managers, repair people, and anyone else who performs services for your rental and is not your employee. You don't need to issue them to a corporation such as Lowe's.
Any business that makes nonemployee compensation payments totaling $600 or more to at least one payee or withholds federal income tax from a nonemployee’s payment, will use this form to report those payments and withholding.
Generally, payers need to file these forms by January 31 and have no automatic 30-day extensions to file unless the business meets certain hardship conditions.
See this IRS webpage for more information.
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