Self-employed person has a home office and incurs an indirect home repair that is more than $600, but the deductible portion based on the square footage percent is less than $600. Does the self-employed person issue a 1099NEC to the repair person and if yes, report the entire amount or just the amount related to the trade or business. Same question if the business portion is $600 or more - report the full amount or just the portion related to the trade or business?
