FernF
Returning Member

Home office deductions and when to issue 1099-NEC

Hi,

I am recently self-employed and have a home office. I have deductions for my home office including ongoing cleaning, one-time landscape repair, and ongoing landscape maintenance  expenses. In order to legally deduct these items as part of my home office expenses, do I need to issue a 1099-NEC to the cleaners and landscape maintenance people? What about for my landscape repair? I had a huge drainage and water damage issue affecting my home right underneath my home office that needed repair. Do I need to issue the repair company  a 1099-NEC as well if I am going to include this in my deductions? Thank you