I have rental propeties in CA. Do I have to file 1099-NEC even if the income and expenses of CA rentals were already given in the rentals and royals summary?

[ColeenD3]

Are you asking if you have to send 1099-NEC to individuals or if you have to report your income that was issued on a 1099-NEC?

If you received a 1099-NEC with rental income on it, that is incorrect. Your rental income should be reported in Box 1 of 1099-MISC. You would need to get a corrected version.

Specific Instructions for Form 1099-NEC

File Form 1099-NEC, Nonemployee Compensation (NEC), for each person in the course of your business to whom you have paid the following during the year:

• At least $600 in:

1. Services performed by someone who is not your employee (including parts and materials) (box 1);

2. Cash payments for fish (or other aquatic life) you purchase from anyone engaged in the trade or business of catching fish (box 1); or

3. Payments to an attorney (box 1). (See Payments to attorneys, later.)

If your rental doesn't rise to the level of a business, you do not need to issue the form.