Q.. Do I have to send a teenager a 1099 for cutting the grass at my rental property?
A. Simple answer: No.
It became a little fuzzy under the new 2018 tax law. Landlords are, generally, still NOT require to issue 1099 forms to service providers.
References: http://www.forbes.com/sites/irswatch/2013/03/06/should-landlords-be-filing-1099s-for-service-provide...
https://www.auburnmainecpa.com/1099s-required-small-landlords/
But, a landlord 1099-NEC may be required to qualify for the QBI deduction. Reference: https://www.nolo.com/legal-encyclopedia/do-landlords-need-to-file-form-1099-misc.html Most rental properties do NOT qualify for the QBI deduction.
