自住房和业余地主不需要发1099。

Rentals

If you rent out a house or apartment, you may worry that you have to send 1099s to contractors you hire to work on that house or apartment. A clause in the 2009 Affordable Care Act said that when you own a rental, you send a 1099-MISC to anyone who billed you more than $600 for work on the property. That rule was repealed, but the old information is still out there in cyberspace, adding to the confusion. Unless you're a real-estate professional, you're safe, and you don't have to file the 1099 for that work.

https://finance.zacks.com/file-1099-contractor-hired-work-own-home-7492.html#:~:text=The%201099%20form%20is%20for,house%20on%20your%20business's%201099.

所有跟帖： 

• 及时雨啊。谢谢 -Joy00- ♀ (0 bytes) () 07/18/2020 postreply 11:57:09