Landlord 1099 NEC and Filing

[boonas]

Couple of questions... I'm a Landlord.  I usually just file Schedule E. But tenant did a lot of damage. Four months of fixing up.  Hired a couple of contractors to do some work...install cabinets, paint, replacing plugs, etc. I have all invoices and paid by check. Do I need to send a 1099-NEC? And, FYI, Contractor also refuses to give me any of his info. Can I still deduct his costs and do I deduct these costs on Schedule E?

Thank you.

[Hal_Al]

Q. Do I need to send a 1099-NEC?

A. No.

Q.  If I don't issue a 1099-NEC,  Can I still deduct his costs and do I deduct these costs on Schedule E?

A. Yes.

It became a little fuzzy under the  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-provide...

But, a landlord 1099 may be required to qualify for the Qualified Business Income (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. 

https://ttlc.intuit.com/community/investments-and-rental-properties/discussion/do-i-need-to-issue-a-...