Do I need to send a 1099 misc to a surveyor who surveyed land for my trust?

[TomYoung · Accepted solution]

I would say, generally, "No." 

The instructions on the IRS's site start off with "If, as part of your trade or business, you made any of the following types of payments...."

Assuming the trust isn't somehow in the "trade or business" of something involving "land" - buying  land and subdividing it, or some other sort of "business" involving land and surveys - then you have no obligation to prepare a 1099-MISC.

Tom Young