@RRL1
The IRS Instructions for Forms 1099-MISC and 1099-NEC say the following.
"Trade or business reporting only. Report on Form
1099-NEC only when payments are made in the course of
your trade or business. Personal payments are not
reportable."
It says the same thing for Form 1099-MISC. I take that to mean not only that you are not required to issue a 1099 for personal payments, but that you are not supposed to issue a 1099.
Lots of independent contractors get income without a 1099. If you pay a painter, plumber, or other contractor to do work in your home, you don't give them a 1099. But painters, plumbers, and other independent contractors get mortgages. The mortgage lender must have some way of handling people whose income is not reported on a W-2 or a 1099.
