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1099-MISC required for rental property owners or repealed?

I am finding mixed information on the requirements for rental property owners to file 1099-MISC to independent contractors for services of $600 or more for 2012 tax year.  I've read many articles on the internet that say the rental property owner must issue these but there are just as many articles that say HR4 repealed this in 2011.  Does anyone have a defnititive answer on whether or not rental property owners are required to issue 1099-MISC to independent contractors for services of $600 or more?
  • How do I add the rental payment that I received from my rental property?
Quote: Does anyone have a defnititive answer on whether or not rental property owners are required to issue 1099-MISC to independent contractors for services of $600 or more?

Nope.
There are arguments on both sides of this issue (as you clearly have read) but, quite simply, we have nothing even approaching definitive.
  • What is the suggested way to proceed?  Issue them or not?
There are those who argue for issuance regardless and there are those who argue that the repeal of §6041(h) simply restored the status quo (meaning issuance is unnecessary if the rental activity does not rise to the level of a trade or business).

There's no doubt that §6041(h) mandated a reporting requirement for all rental property owners by stating, "a person receiving rental income from real estate shall be considered to be engaged in a trade or business of renting property". The repeal of §6041(h) restored the status quo, but that's just my opinion.

This hasn't really had an impact on me because virtually all of my contractors are either C or S corps and I have yet to pay $600 or more during the year to the few that are not incorporated. Regardless, I would like as few people out there as possible to have my name, address, AND social security number on paper so I doubt I would 1099 a contractor who was not incorporated.
    Was the requirement for rental property owners to issue Misc 1099 repealed in 2011