Do I need to complete a 1099-NEC for rental property located outside USA?

9month9wine · ‎March 25, 2023

Hi,

I have a rental property located in Canada. If I pay to an individual who resident in Canada more than $600 for management or repair, do I need to complete a 1099-NEC? This individual has no TIN and I do not think the individual needs to report income to IRS. Please help.

Thanks,

Belinda

AnnetteB6 · ‎March 25, 2023

No, as long as the services were performed outside of the US and the person performing the work is not a US taxpayer, then you do not need to issue a Form 1099-NEC to them.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

AnnetteB6 · ‎March 25, 2023

No, as long as the services were performed outside of the US and the person performing the work is not a US taxpayer, then you do not need to issue a Form 1099-NEC to them.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

Expert does your taxes

Do it yourself

Resources

Support

Do I need to complete a 1099-NEC for rental property located outside USA?