@Hal_Al the Forbes article you referenced is over 9 years old.
@SweetieJean The article you referenced states, " However, the IRS has recently made it clear that all landlords should file Form 1099-NEC."
I've looked all over, and not just IRS Pub 527. I can't find anything anywhere on the IRS website where the IRS has "made it clear". Perhaps it's clarified in 527 and I just missed it? Can you help please?
@tianwaifeixian you asked "If the contractor has his own business, does that mean I don't need to worry about it?"
You may need to worry about it. You are not required to issue a 1099 of any type to an incorporated business (exceptions apply). Most likely your contractor is a sole proprietor or LLC; neither of which is incorporated.
