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Investors & landlords
No, you don't include Forms 1099-NEC that you send out. You would check the box on Schedule E to indicate you made payments that required a 1099-NEC and that you sent it/them.
You can issue a 1099-MISC without the tax ID number; however, you must make a formal request to the subcontractor for his tax ID.
If you do not have the Social Security number by the time to file Forms 1099-MISC, you should leave the identification number box empty, but still submit the report to the IRS.
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‎February 27, 2023
8:42 PM