Do I need to issue a 1099 when insurance covers the cost.

[Karen Johnson]

Hello,

I had to perform some repairs to my roof and ceiling due to ice damming. Am I required to issue a 1099 to the contractor if the cost is covered by insurance? To be clear, insurance cut me the check and then I paid the contractor from the funds issued. I am asking in preparation for next year. I didn't realize that landlords were required to file 1099s and I don't want to be as unprepared next year as I was (am) this year. Also, if anyone can recommend some good tax related books for landlords, that would be great. I only have 1 property and am not really planning to get any more in the near future.

Thank you.