“The “general rule” is that business owners must issue a Form 1099-NEC to each person to whom they have paid at least $600 in rents, services (including parts and materials), prizes and awards, or other income payments. You don’t need to issue 1099s for payment made for personal purposes. You are required to issue 1099-NEC reports only for payments you made in the course of your trade or business.”
刚刚拜读老朽的好文，其中说到超过600就给1099，这个600应该仅限labor吧？
例如装个小空调1000刀，其中人工500，机器500。那就不用给1099了吧？
如果你的出租房是生意而不是投资，你才需要给1099
谷歌了半天也没搞懂，难道一两个出租房就不算business吗？
“The “general rule” is that business owners must issue a Form 1099-NEC to each person to whom they have paid at least $600 in rents, services (including parts and materials), prizes and awards, or other income payments. You don’t need to issue 1099s for payment made for personal purposes. You are required to issue 1099-NEC reports only for payments you made in the course of your trade or business.”
https://www.nolo.com/legal-encyclopedia/is-your-rental-activity-business-investment.html#:~:text=Rental%20Property%20as%20Business,United%20States%2C%20302%20F.
材料是merchandise. 所以不算。
每次单价小于600，可是你用同一个contractor 多次。累计超过 600， 还是需要1099