As DianeW777 mentioned in a previous post, 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, estate, or, in some cases, a corporation.
- You made payments to the payee of at least $600 during the year.
If the painting company meets all four of those requirements, then yes you need to issue a Form 1099-NEC.
@DatBio
