I started renting one of my properties in 2016. In July the air conditioner failed and I paid a business to replace it. Do I need to file a 1099-misc?

[waringr]

The basic question is that I paid a company to replace an air conditioner on a rental property.  does it require a 1099-misc?

[Carl]

The bottom line is, NO. A rental property owner only deals with that if TWO conditions are true.

 1) You are a Real Estate Professional
 2) Rental income is your PRIMARY (more than 50%) source of income.

If both conditions are not true, then a 1099-MISC is never required.

Also, your A/C is a property improvement. If you paid more than $2500 including labor costs, you need to enter it as such, and the safe harbor de-minimus act does NOT apply.