If you’re a small-time landlord, you probably don’t—and are generally not required to—file Form 1099-NEC for your service providers.

That’s because rentals that aren’t conducted as a trade or business are exempt from the Section 6041 filing requirements.

But you may want to reconsider if you’re looking to take advantage of the 20 percent Section 199A deduction and the defined de minimis repair and maintenance deductions.

Section 199A Safe Harbor

IRC Section 199A provides a deduction for up to 20 percent of your net rental income from any rental that you conduct as a trade ... Log in to view full article.