Do I have to fill out a 1099 Misc to the contractor who built my fence? and (2). to a tree trimming company? Fence cost $1768, and tree trimming co $757?

[mpblake79-]

I own a single family house, but I rent out the upstairs rooms. I use a 64/36% ratio for utilities, etc.

[Rachel_W · Accepted solution]

No, in your situation you don't need to fill out a Form 1099-MISC to the contractor who built your fence.

You would only need to issue a Form 1099-MISC if you are listing yourself as a Real Estate Professional who is in the business of renting properties.  This doesn't apply to you if you are just renting out part of your house.