Q. Do I need to send a 1099-NEC?
A. No.
Q. If I don't issue a 1099-NEC, Can I still deduct his costs and do I deduct these costs on Schedule E?
A. Yes.
It became a little fuzzy under the 2018 tax law. Landlords are, generally, still not require to issue 1099 forms to service providers.
References: http://www.forbes.com/sites/irswatch/2013/03/06/should-landlords-be-filing-1099s-for-service-provide...
But, a landlord 1099 may be required to qualify for the Qualified Business Income (QBI) deduction. Reference: https://www.nolo.com/legal-encyclopedia/do-landlords-need-to-file-form-1099-misc.html Most rental properties do NOT qualify for the QBI deduction.
https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/do-i-need-to-issue-a-...
