I live in MA but own a rental property in OH (not a real estate professional). If I pay an independent contractor > $600 for repairs this year, do I need to file a 1099?

[Cindy0H]

Yes, you do.

To whom are you required to send a 1099? As a general rule, you must issue a Form 1099-MISC to each person to whom you have paid at least $600 in rents, services (including parts and materials), prizes and awards or other income payments. You don't need to issue 1099s for payments made for personal purposes.

[shepsalem]

This is confusing, based on this link (<a rel="nofollow" target="_blank" href="https://www.congress.gov/bill/112th-congress/house-bill/4">https://www.congress.gov/bill/112th-congr...>) and other sources like this thread (<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/4337240-i-hired-contractors-to-do-repair-work-on-my-rental-propert...>), it appears that if I am not a real estate professional, I do not need to file a 1099 even if I paid a contractor > $600 for repairs to our rental. It appears that listing my expenses as part of the Schedule E is all I need to worry about. Could you please clarify? And could you please clarify whether the answer depends on whether the independent contractor is incorporated?

[Cindy0H]

This is from the IRS:
Trade or business reporting only. Report on Form 1099-MISC only when payments are made in the course of your trade or business. Personal payments are not reportable. You are engaged in a trade or business if you operate for gain or profit. More on this: <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/i1099msc.pdf">https://www.irs.gov/pub/irs-pdf/i1099msc.pdf</a>