An independent contractor did work on my rental property in 2020 and I paid him $1000. I wasn't aware that I was supposed to have him or me fill out any forms (1099-NEC, etc.). Can I deduct $599 (instead of $1000) from my tax return without 1099-NEC or any other forms?
Is there a way to become 100% certain that the person I am hiring is an independent contractor?
