JeffreyR77
Expert Alumni

Investors & landlords

If the company that created the metal outside porch railing is incorporated, then you do not send them either  a 1099-MISC or 1099-NEC.  There is no reporting requirement.  If they are not incorporated, you should send them a Form 1099-NEC by January 31, 2021.  The same applies to the carpet company.  If they are incorporated, no requirement, otherwise, a 1099-NEC.  

For rental income for the Catholic Church, you should issue 1099-MISC for any rental income.

For additional information, see https://www.irs.gov/pub/irs-pdf/i1099msc.pdf