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Form 1099-Misc is a tax form that reports the year-end summary of all non-employee compensation.
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.he reporting requirement kicks in if you pay a contractor at least $600 during the tax year. That doesn't have to be all in one shot, so four $150 payments would do the trick. A $550 payment doesn't require a 1099. In that case, it's up to the contractor to manage his own reporting.