這個問題檸檬回答過很多次了，你不需要file 1099 也可以報expense，這兩個不衝突

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.

 

https://www.keepertax.com/posts/do-i-need-to-file-a-1099-for-my-rental-property#:~:text=Unless%20you're%20in%20the,Form%201099%20to%20your%20contractors.?