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URL:https://www.learndesk.us/class/6406277259329536/lesson/6380578ed4be5c18e6bc688ee3a71e51?ref=outlook-calendar
SUMMARY:1099-Misc Requirements
DTSTART;TZID=America/Los_Angeles:20260513T190000
DTEND;TZID=America/Los_Angeles:20260513T200000
LOCATION:https://www.learndesk.us/class/6406277259329536/lesson/6380578ed4be5c18e6bc688ee3a71e51?ref=outlook-calendar
DESCRIPTION: 
Property managers
Owners – A property manager must issue a 1099-MISC to report rent paid over to a non-corporate property owner in excess of $600 during the tax year.
Independent Contractors – A property manager must issue a 1099-MISC to report payments in excess of $600 paid to any unincorporated vendor or service provider. This can include:

Repairmen
Plumbers
Carpenters
Landscapers
Attorneys (even if the legal services were provided by a corporation). 
Any other contractors supplying goods or services 

Essentially, managers must file a 1099-MISC form for anyone they paid more than $600 during the year that is not a corporation. (Legal corporations are not excluded)
Rental owners
There have been attempts in the past to require property owners to issue 1099s to their unincorporated tenants and to unincorporated independent contractors. The legislation was even passed and later repealed. Currently, property owners renting out their own property do not have to issue 1099's either...

https://www.learndesk.us/class/6406277259329536/lesson/6380578ed4be5c18e6bc688ee3a71e51?ref=outlook-calendar
STATUS:CONFIRMED
SEQUENCE:3
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