Rehab/contractor tax question

[John Morgan]

I got an estimate for a rehab from a contractor for 30k. Since he has a business, do I still need to obtain an unincorporated IC taxpayer ID number and file a 1099-MISC form with the IRS? Or since he has a business, all I need is a receipt for the total cost and depreciate that amount over 27.5 years? I realize I can accelerate some of the rehab and depreciate over 5 years. However, I’m just wondering if a receipt from them is good enough and assume he is reporting this work for his business.