Maybe someone has requested and published an IRS private letter ruling on this subject?
https://johnrdundon.com/how-to-request-an-irs-private-letter-ruling/
That would settle it, at least if the IRS rules consistently.
The question: which rental property owners must report on form 1099-MISC payments of over $600.
In our area it seems common to do so, every contractor I've hired has heard of the law and is ready to provide a W-9.
The new form by the way is 1099-NEC with a deadline of January 31 of each year.
https://www.irs.gov/forms-pubs/about-form-1099-nec
"Trade or business reporting only.
Report on Form 1099-MISC only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. "
"Exceptions:
Payments of rent to real estate agents or property managers. However, the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. See Regulations sections 1.6041-3(d), 1.6041-1(e)(5), Example 5, and the instructions for box 1
Generally, payments to a corporation (including a limited liability company (LLC) that is treated as a C or S corporation). However, see Reportable payments to corporations, later.
