Can I file a 1099 to a contractor I paid in cash? I am a homeowner and want to make sure everything is done above board and taxes are paid.

[gres22]

The contractor asked to be paid in cash.   I don’t want any problems with the irs.  Thanks.

[DoninGA]

You are not required to issue a Form 1099-NEC to an independent contractor who provided a service on your personal residence.

[gres22]

Thanks, but can I issue a 1099-NEC just being a homeowner?  

[DoninGA]

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@gres22 wrote:

Thanks, but can I issue a 1099-NEC just being a homeowner?  

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The contractor is responsible for reporting his income to the IRS.

Since you are a homeowner and not a business, you are not required to issue a Form 1099-NEC.

IRS Form 1099-NEC instructions page 7 - https://www.irs.gov/pub/irs-pdf/i1099mec.pdf#page=7

Trade or business reporting only. Report on Form 1099-NEC only when payments are made in the course of
your trade or business. Personal payments are not reportable.

[rjs]

I think what you are saying is that you want to make sure that the contractor reports the income. That's not your responsibility, and if he doesn't report it it's not your problem. You will not have any problems with the IRS, no matter whet the contractor does. I would put it a little more strongly that DoninGA did. Not only are you not required to issue a 1099, you are not supposed to issue a 1099. The IRS does not want you to issue one. If you want to do everything above board, follow the IRS rules and do not issue a 1099.