Who do you issue 1099s to?

[Brandon M.]

Who do you issue 1099s to? I have flipped a few houses this year and want to make sure to do everything right from a tax perspective. I know I saw where you should issue one for anyone paid over $600, but in that case I would need to send out a lot of 1099s. Would it just be for the contractors who have done more than $600 worth of work? What about people like an AC company who installed a new AC? Also, what about contractors I am no longer working with who would likely not be willing to send me a 1099 with their SS#, etc? 

If it matters this is for Florida. Also if there are any accountants/CPAs out there willing to assist with tax preparation, I am in need of someone to help with business taxes and maximizing expenses/adjustments and minimizing tax requirements. 

[Brandon Hall]

@Brandon M. @Daria B.

For people/companies that perform services to you, you must issue them a 1099 at year end if the annual aggregate expense is greater than $600. Corporations are excluded, however LLCs are not corporations and must be issued a 1099. 

The question is: do landlords have to issue 1099s since technically income derived is passive in nature (i.e. not an active trade or business)? The answer isn't really available and I have my clients err on the side of caution by issuing 1099s where normally required.