rjs
Level 15
Level 15

Deductions & credits

If the remodeling was done on your personal home, you do not issue a 1099-NEC or any other kind of 1099. Form 1099-NEC is only for payments made by a business, not for personal payments. Your contractor is confused and doesn't understand the tax rules. He does not need a 1099 from you, and you are not supposed to issue a 1099. Tell the contractor to consult his accountant or tax professional. (If he doesn't have a tax professional, he needs one.)


If the work was done on a rental property that you own, you probably do have to issue a 1099. But since you called yourself a homeowner, I assume that you are not talking about a rental property.