topic Re: 1099 to cut the grass? in Investors & landlords

1099 to cut the grass?

vgentry — Tue, 10 Mar 2026 05:33:58 GMT

I have an elderly tenant who is unable to take care of the yard so I usually just cash app one of the neighborhood teenagers $50 or so to mow the grass each week. Do I have to send him a 1099?

Re: 1099 to cut the grass?

Critter-3 — Thu, 14 Jul 2022 12:23:45 GMT

If you will be deducting this expense on the Sch E for the rental AND you pay him $600 or more AND you are treating the rental as a business for the QBI then YES otherwise NO.

Re: 1099 to cut the grass?

vgentry — Thu, 14 Jul 2022 12:21:04 GMT

So I guess $50 a week will eventually add up to over $600. Yes I treat it as a rental and it comes out of the business account. I linked my business account to my CashApp account and send it that way.

That just seems weird, sending a 15 year old kid a 1099 for mowing the grass.

Re: 1099 to cut the grass?

Critter-3 — Thu, 14 Jul 2022 12:25:20 GMT

Self employment income knows no age min or max ... this is the paper trail needed to deduct the expense for "contractors" on the Sch E.

Re: 1099 to cut the grass?

NCperson — Thu, 14 Jul 2022 15:08:24 GMT

@vgentry - and let the teenager know in advance....he'll have to file a tax return and pay self-employment tax if you provide him that 1099.

Re: 1099 to cut the grass?

Carl — Thu, 14 Jul 2022 16:12:09 GMT

Understand that if the amount is less than $600 for the year to "any" "one" "individual" then the 1099 is not required. Also, to correctly complete that 1099 (which should be a 1099-NEC and not MISC) you will require their SSN or EIN. So they'll need to provide you a W-9 form for that.

Re: 1099 to cut the grass?

VolvoGirl — Thu, 14 Jul 2022 16:16:31 GMT

Here's a blank W-9. It does not go to the IRS, just to you.

https://www.irs.gov/pub/irs-pdf/fw9.pdf

Re: 1099 to cut the grass?

vgentry — Thu, 14 Jul 2022 16:19:07 GMT

So let me ask this question. If I send up to $600 to him and another up to $600 to his mom is that ok?

Re: 1099 to cut the grass?

rjs — Thu, 14 Jul 2022 16:22:22 GMT

@vgentry wrote:

So let me ask this question. If I send up to $600 to him and another up to $600 to his mom is that ok?

That sounds like a pretty clear case of tax evasion.

Re: 1099 to cut the grass?

rjs — Thu, 14 Jul 2022 16:37:10 GMT

@vgentry wrote:

So let me ask this question. If I send up to $600 to him and another up to $600 to his mom is that ok?

Note that the filing requirements and the requirements to issue a 1099-NEC are different. The teenager is legally required to file a tax return if he earns $400 or more for mowing lawns, whether or not he gets a 1099-NEC. If he earns more than $432 he will have to pay self-employment tax (but not income tax, unless he has other income). If he makes money mowing other lawns besides yours, or from any other self-employment, his filing requirement and his tax are based on his total income from all of his customers, not just the amount from any one customer.

If his mother has other income and files a tax return, she will have to pay tax on any money you pay her for having your lawn mowed, even if it's less than $600.

You should get the teenager's Social Security number, and issue a 1099-NEC if you end up paying him $600 or more. Don't play games with the IRS. Just follow the law and let the chips fall where they may.

Re: 1099 to cut the grass?

TomD8 — Thu, 14 Jul 2022 21:54:07 GMT

@vgentry wrote: "That just seems weird, sending a 15 year old kid a 1099 for mowing the grass."

You have to send the 1099 because you hired him "in the course of your business" and are paying him out of your business account.

If you were paying him out of your own pocket to mow the lawn at your own home, no 1099 would be required.

Re: 1099 to cut the grass?

Hal_Al — Fri, 15 Jul 2022 12:32:11 GMT

Q.. Do I have to send a teenager a 1099 for cutting the grass at my rental property?

A. Simple answer: No.

It became a little fuzzy under the new 2018 tax law. Landlords are, generally, still NOT require to issue 1099 forms to service providers.

References: http://www.forbes.com/sites/irswatch/2013/03/06/should-landlords-be-filing-1099s-for-service-providers/

https://www.auburnmainecpa.com/1099s-required-small-landlords/

But, a landlord 1099-NEC may be required to qualify for the QBI deduction. Reference: https://www.nolo.com/legal-encyclopedia/do-landlords-need-to-file-form-1099-misc.html Most rental properties do NOT qualify for the QBI deduction.

Re: 1099 to cut the grass?

SweetieJean — Fri, 15 Jul 2022 12:57:06 GMT

But see this:

Do Landlords Need to File Form 1099-NEC? | Nolo

Re: 1099 to cut the grass?

TomD8 — Fri, 15 Jul 2022 15:31:58 GMT

And this from a CPA/Attorney:

https://markjkohler.com/1099-rules-for-business-owners/

I would not assume that a 1099 is not required.

Re: 1099 to cut the grass?

Anonymous_ — Fri, 15 Jul 2022 14:40:19 GMT

@Hal_Al wrote:
Most rental properties do NOT qualify for the QBI deduction.

I would suspect the same. There is a safe harbor for the purposes of qualifying for the 199A deduction and it might not be prudent to claim the QBI deduction without meeting its requirements.

See https://www.irs.gov/pub/irs-drop/rp-19-38.pdf

Re: 1099 to cut the grass?

Carl — Fri, 15 Jul 2022 14:49:17 GMT

That Nolo website lacks clarity on one front, (not all related to the OPs question) and is most likely wrong on another front.

The requirements to qualify as a business for the QBI deduction are not the same as the requirements to qualify as a SCH C business.

A rental property reported on SCH E can still qualify for QBI without being required to be reported on SCH C.

For a SCH E rental property, start up expenses are not allowed. The issue is, that is not made clear in IRS Pub 527. The thing is with this, is that start up expenses are clearly covered in IRS Pub 535 for a SCH C business (Chapters 7 & 8). But they are not addressed at all in IRS Pub 527 for a rental. Therefore, it is implied (however sketchy that implication may be) that start up expenses for residential rental real estate reported on SCH E are not a valid rental expense.

This issue has been addressed in years past. I do know some have deducted rental property start up costs on SCH E as "other expense" even when advised not to. So far, I've not seen or heard of any lash back from the IRS on this and to date I've not seen any tax court challenges or rulings either.