1099 Help and Impact on Part-Time Worker Tax Return

[John O'Brien]

Hi All -
I have a family member doing some handyman/property management work for my portfolio of properties in NJ. For example, he cuts the lawns, fixes things that break along the way (shelving, doors), and will also occasionally show units to prospective new tenants. I pay him hourly and over the course of the year, this adds up to be quite a bit of money (a few thousand), so I believe I will need to issue a 1099-NEC to him. I am looking for some guidance on 2 things:

1) Is the correct route to obtain his W9 and issue a 1099-NEC? Or is there a different set of filings/forms I need to make? I want to make sure I am able to include the payments as expenses in the proper way.

2) How does this affect my family member's tax return? He has a full time desk job with standard W2 income - does this income just get added on top of that and he pays the appropriate taxes based on the tax brackets? Or is there a way for him to pay less tax on the amount? Assume for simplicity that the rest of his return is rather straight forward (basic W2 income, standard deduction, etc.). I want to help advise him on the best way to proceed.

Thanks as always BP community!