Is a 1099-NEC form expected to be provided by an individual from whom I received check payments for construction work performed?

[stickandstonestr]

The Homeowner was the General Contractor and I was hired as a licensed Subcontractor. The homeowner does not have they're own business.

[ColeenD3]

Exactly right. He is a private person and not required to issue the form. You can still report the income on Schedule C. Just say it was cash.

To set up your business:

1. Open or continue your return.
2. Search for schedule c and click the Jump to link in the search results.
3. Answer Yes to Did you have any self-employment income or expenses?
   • If you've already entered self-employment work and need to enter more, select Add another line of work.
4. Follow the onscreen instructions.