I paid an independent contractor >$600 for repairs on my rental property this year. I've issued a 1099-MISC to the contractor. How do I report this to the IRS?

No, as you are not required to file Form 1099-MISC with the IRS for any rental property independent contract work that was done.You will still include the amount you paid the independent contractor on your rental return Schedule E as a rental expense, but you do not need to file form 1099-MISC with the IRS.

You are not required to file a 1099-MISC form for independent contract work that was done for your rental property, as long as you are not a real estate professional. 

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 That rule was repealed, but the old information is still out there in cyberspace, adding to the confusion.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.

According to the tax code, I issued the Form 1099-MISC to my gardener. How do I report this using my TurboTax Primer?

I believe that it is required by the IRS to issue the Form 1099-MISC. Hopefully, TurboTax Primer support this code.

Thank you,

David

Replying in 2025 to a post from 2019. Currently, as a landloard for a rental property, you may use Schedule E for Rental Income & Expenses. The top 2 questions on Schedule E relate to did you make any payments that would require submission of a 1099, and did you or will you file the 1099. I found these questions in the online Turbotax version, Income, Rents, Rental Info questions. I went back to this section and used the pencil icon to edit, and I could see all of the questions to review again. I'm just a individual filer. Please consult professional tax preparers for better guidance. Hope that helps.