Do I need to send 1099 misc for repair. Called well drilling company to fix a well pump and replace pipes, cost over $600?

[team-spirit]

If I called a repair company to repair a well pump and pipes.  I got a bill for over $600 do I have to send a 1099 misc?

[DoninGA]

No, you do not send a Form 1099-MISC to a company that repaired a well pump and replaced pipes.

[Benjamine]

Is the replacement of a well pump a "repair" or "capital improvement"?

Thanks!

[RaifH]

If the replacement was for a well that was formerly not operational then it would qualify as a capital improvement. Otherwise, it would be classified as a repair. The IRS classifies various repairs and improvements in Publication 527. 

A well pump replacement should also fall under the routine maintenance safe harbor since it is a repair that you would expect to make more than once during the useful life of the well.

[Benjamine]

Many thanks!  It was existing and the well pump was struck by lightening.  Did not make an insurance claim as the repair was $1,135 and deductible was $1,000.