Landlord of one apartment and need to verify snowplowing expense date of 6 2019

[fourpease]

If you are only a landlord and not in the business of renting properties, then you do not need to issue a Form 1099-MISC to an individual or company that performs a service on your rental property.

‎June 3, 2019, 10:59 AM

Is this still the case or revised?

Have one rental property with three apartments. snow plowing expense, do we have to include any forms when filing our federal income taxes for his services?

[xmasbaby0]

Your post is confusing.   Why are you asking about 2019?   Or did you just copy and paste an old thread from a few years ago?  Do you have a question about a tax return you are preparing now?  Please explain what you are trying to do.

[Anonymous_]

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@fourpease wrote:

Is this still the case or revised?

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It's still the case; 1099s are for trade or business reporting purposes only.

However, with respect to rental real estate, if the activity rises to the level of a Section 162 trade or business, then 1099s, where applicable, should be issued.

Also, if you intend to taken the Section 199A (QBI) deduction, either via the safe harbor (link below) or otherwise, it would be a good idea to issue 1099s where appropriate.

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