有一份全職工作，業餘管理自己出租房的地主們，打算給handyman發1099嗎？
很多地方說需要發， 比如：
About IRS Form 1099 for Landlords and Investors (landlordstudio.com)
“As a landlord, you’re required to file a 1099 form for any independent contractor that you pay more than $600 during the calendar year.”
這裏說發1099有助於報QBI：Do Landlords Need to File Form 1099-NEC? | Nolo
“
The reason a landlord should file Form 1099-NEC is to help the rental activity qualify as a business for tax purposes, instead of an investment activity. By doing so, you can qualify for several important tax benefits that are only available to businesses--for example:
- the pass-through tax deduction, which can allow you to deduct up to 20% of your net rental income each year through 2025
- the home office deduction
- the deduction for the cost of attending rental-related seminars and conventions, and
- the start-up expense deduction.”
這裏說如果作為trade 或 business，才需要發：Do I Need To File A 1099 for My Rental Property? (keepertax.com)：
In 2010, the Small Business Jobs Act and the Health Care Reform Bill ensured that however, the rules didn’t last long. By 2011 it was no longer necessary for private landlords to file Form 1099 to vendors for work related to their own rental property. Unless you’re in the trade or business of renting property or a real estate professional who materially participates in a real estate business, you won’t need to issue or file a IRS Form 1099 to your contractors.
大家打算發嗎？
