Payee Tally

Payee Tally / Guide

1099s for landlords: repair and service payments in 2026

If your rental is a trade or business, the IRS instructions put the 2026 line for contractor pay, such as a plumber or a cleaner, at $2,000 a year per payee. Paste your rental account's export to see which repair and service payees you paid that much.

General information, not tax or legal advice. These are sums of what you paste. For your own situation, ask a tax professional.

A CSV with a date, a payee and an amount column.

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Payees at or over the line 0 of 0 payees

Paste payments or try this page's example to see totals.

The example, worked

The example's payees are made up. Here is what the sheet shows for them:

  • Rivera Plumbing: $450 and $1,700 make $2,150, at or over $2,000.
  • Bright Clean Turnovers: ten cleanings at $160 make $1,600, under the line.
  • Handy Pro, paid through an app: $900, set apart as a card or app payment.
  • Northside Hardware ($820 of supplies) and Northside Roofing Inc ($6,400, a corporation) are tagged "Not a payee to count". The rent deposit is money in, so it isn't counted.

Is a rental a trade or business?

The instructions say to report only payments made in the course of your trade or business, and that you are engaged in a trade or business if you operate for gain or profit. Whether your own rental counts depends on your situation, so ask a tax professional.

Supplies, corporations and managers

Payments for merchandise usually aren't reported, nor are payments to a corporation, including an LLC treated as a C or S corporation (legal services aside). If a property manager collects your rent, the manager reports the rent it pays over to you on Form 1099-MISC.

Questions

Does a plumber paid $2,150 in 2026 reach the line?

Yes. Two payments, $450 and $1,700, make $2,150, which is over $2,000.

Do hardware store purchases count?

Payments for merchandise are among the payments the instructions say don't need Form 1099-MISC.

Does a roofing company that is a corporation count?

The instructions say payments to a corporation, including an LLC treated as a C or S corporation, generally aren't reported, with exceptions such as payments for legal services.

Related guides

Source: the IRS Instructions for Forms 1099-MISC and 1099-NEC (revision for 2026 information), read October 24, 2026.