Does s a landlord have to issue a Form 1099-NEC to a self-employed contractor who provided services totalling more than $600.00 during the year?

[jeffmcpa2010]

I depends on whether they are / wish to be considered a trade or business......

If they have profits and wish to qualify for the 199A deduction, acting like a trade or business, would include issuing 1099-Misc and 1099-NEC as required for business activities.

[rbynaker]

Maybe?  Does the activity rise to the level of a trade or business (hint: are you taking a QBI deduction for it?)  Were the payments made by cash/check or credit card?

[jeffmcpa2010]

rbynaker makes a good point.

I sometimes "forget to remember" that payments made by credit card do not need 1099's filed as they are reported by the processing companies.

[qbteachmt]

The limit is "$600 or more" and not "more than."

You might be thinking of the law that was repealed in April 2011 (10 years ago) just as it was taking effect:

"Another law under the Small Business Jobs Act of 2010 added recipients of rental income from real estate to the list of taxpayers subject to the same information reporting requirements as taxpayers engaged in a trade or business. This law was effective for payments made after December 31, 2010. Rental income recipients making payments of $600 or more to service providers in the course of earning rental income were required to issue a 1099-MISC to the service provider. For payments made after December 31, 2011, the same expanded reporting requirements that applied for business taxpayers (issuing 1099s to stores for the purchase of supplies) would also apply to rental activities."

[wethepeople]

What is the requirement for 2020?

[wethepeople]

What if they are reporting the activity on Schedule E?

[Just-Lisa-Now-]

yes, the answer is yes, they should be issuing a 1099 to a contractor that does work on their rental IF the rental rises to the level of a trade or business.

[jeffmcpa2010]

Rentals are (almost) always reported on Schedule E. Might be an exception for a real estate professional or something like that, but I have never seen one not on an E (other than Crop Share rental on 4835 which carries to an E eventually).

The Schedule E or not doesn't effect the 1099 rule.

[wethepeople]

So if the activity is reported on Schedule E does a Form 1099-NEC have to be issued to a self-employed contractor?

[wethepeople]

What determines if it rises to the "level of a trade or business?"

Does that mean a Schedule C is filed instead of Schedule E?

[jeffmcpa2010]

Sometimes.

It is a facts and circumstances that the professional practitioner has to use their judgement, experience and education to determine.

[jeffmcpa2010]

no.

[BobKamman]

Maybe it depends, but the IRS instructions for Schedule E wouldn't lead you to believe that. 

" In general, if you
paid at least $600 for services performed
by someone who is not your employee
(nonemployee compensation), you must
file Form 1099-NEC"

[jeffmcpa2010]

For the sake of polite discussion

If it was Always..

they would not have included "In General". so there must be some circumstances where you are not required to.?

[qbteachmt]

"So if the activity is reported on Schedule E does a Form 1099-NEC have to be issued to a self-employed contractor?"

My understanding for backlash that resulted in that repeal has to do with Ownership. You stated Landlord. Is it self-managed?

If you own and manage your own propert(ies), you would not 1099-NEC the landscaper. If you are managing someone else's property, you are supposed to 1099-NEC those service providers.

[wethepeople]

Where does it say "in General"?

[jeffmcpa2010]

that was a response to the instruction that Bob quoted.