Issue 1099 NEC

[info1]

I am a property manager. I am confused by the 1099 MISC and 1099 NEC. Do I need to send one to a company who created a metal outside porch railing? Install person is getting the 1099 NEC. What about installing new carpet by a carpet company? Do I send them either? Finally, I manage a rental for a Catholic Church, do I issue them either form? Thank you

[JeffreyR77]

If the company that created the metal outside porch railing is incorporated, then you do not send them either  a 1099-MISC or 1099-NEC.  There is no reporting requirement.  If they are not incorporated, you should send them a Form 1099-NEC by January 31, 2021.  The same applies to the carpet company.  If they are incorporated, no requirement, otherwise, a 1099-NEC.  

For rental income for the Catholic Church, you should issue 1099-MISC for any rental income.

For additional information, see https://www.irs.gov/pub/irs-pdf/i1099msc.pdf

[info1]

Thank you so much for the quick response! I really appreciate it.