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Get your taxes done using TurboTax
The first issue is whether you have to file 1099-NEC at all
the criteria can be found in this link
if you do and assuming the properties are owned personally rather than by a partnership, or corporation
in my opinion (could not find anything from the iRS one way or another about separate or joint 1099 when MFS) you each issue a 1099-NEC for the payments you're deducting on your schedules C/E for the total of all payments for all properties.
‎January 14, 2024
10:55 PM