1099-NEC for Landlords: When to File and How

If you paid a contractor $600 or more in the past year for your rental business (plumber, landscaper, handyman, lawyer, etc.), the IRS generally requires you to issue a Form 1099-NEC. Getting it right so you stay compliant and limit penalties is the goal. This article covers who gets one, when to collect W-9s, deadlines, e-filing, and what to do if you missed the deadline. For the full tax picture, see our Tax Prep Checklist; for contractor and compliance basics, see Landlord Legal Compliance.

Who Gets a 1099-NEC?

You must issue a 1099-NEC to unincorporated contractors you paid $600 or more for services performed for your rental business. Unincorporated means a sole proprietor or single-member LLC you pay as a vendor—not someone you employ on a W-2. So: your plumber, electrician, lawn care company, property manager (if not a corporation), or attorney who is a sole proprietor or single-member LLC generally gets a 1099-NEC if you paid them $600+. Corporations (e.g. many property management companies) usually do not; the IRS has exceptions. When in doubt, request a W-9 before you pay—the form tells you whether the payee is subject to 1099 reporting. For what to keep on file, see What Records to Keep.

When to Collect W-9s

Get a Form W-9 from every contractor before you pay them (or as soon as possible if you already paid). The W-9 gives you their legal name, address, and Tax ID (SSN or EIN) so you can complete the 1099-NEC correctly. If you don't have a W-9, request one now—you need it to file. Missing the W-9 is one of the main reasons landlords miss the 1099 deadline.

Deadlines and E-Filing

The deadline to send 1099-NECs to recipients and to file with the IRS is typically January 31 (or the next business day if that date falls on a weekend or holiday—e.g. February 2, 2026 for the 2025 tax year). If you file 10 or more information returns of any type (1099s, W-2s, etc.), the IRS requires e-filing. See the IRS Form 1099-NEC and e-file information returns for current rules and options.

What to Do If You Missed the February Deadline

If you didn't file 1099-NECs by the deadline, file as soon as possible. Late filing can result in IRS penalties per form (amounts increase the longer you wait and depend on how late you file). There is no benefit to waiting—the sooner you file, the lower the penalty risk. Gather W-9s (or request them from contractors), complete the 1099-NEC for each payee you paid $600+, and file with the IRS and send a copy to the contractor. If you've never filed a 1099 before, start by collecting W-9s from any contractor you paid $600+; then use the IRS instructions or a tax professional to prepare and file. Missing the deadline does not excuse the requirement—the IRS still expects the forms, and filing late is better than not filing at all.

Step-by-Step Summary

(1) Identify everyone you paid $600+ for rental-business services who is unincorporated. (2) Collect a W-9 from each (or request one now). (3) Use the W-9 info to complete Form 1099-NEC for each payee. (4) Send Copy B to the contractor by the deadline; file Copy A with the IRS (e-file if you have 10+ returns). (5) Keep your copies with your tax records. For deadlines and the full landlord tax checklist, see our Tax Prep Checklist.