My property manager just sent me a W-9 (request for taxpayer ID) and asked me to send it back to her. When I asked her about this last year for my 2010 taxes, she said it wasn't necessary, even though I was paid more than $600 by her that year as well.
Are there more situations this year for filing (and receiving) a 1099-MISC?
There was a substantial change in 1099 reporting, included in the Health Care act commonly known as "ObamaCare". Basically, it is much more required to fill out a 1099, with the idea that increased revenues produced by such will help pay for Health Care. This requirement was later repealed, as it was very unpopular. Still, there has been increased awareness of 1099 forms as a result. It has been the case that for services provided, a 1099 form should be filled out, if the services exceed $600. The official IRS instructions can be found here.
