Should a 1099-Misc be issued in this case?

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  • AZ-Tax
    Senior Member
    • Feb 2008
    • 2604

    #1

    Should a 1099-Misc be issued in this case?

    Taxpayer is paying for a tutor for their elementary school child. Paid out $1000 in 2013. Asked if they need to issue Tutor a 1099-misc. Tutor is a member of a multi member LLC. No P'Ship, S or C Corp.
  • ATSMAN
    Senior Member
    • Jul 2013
    • 2415

    #2
    I did not issue any 1099 when my son was getting private tuition (ex. math teacher) to pass the SAT exam several years back! I think I paid around $800.

    Obviously it was a personal expense for me so no deduction and the teacher did her own taxes!
    Taxes after all are the dues that we pay for the privileges of membership in an organized society. - FDR

    Comment

    • Gene V
      Senior Member
      • Jun 2005
      • 1057

      #3
      Trade or Business

      Originally posted by AZ-Tax
      Taxpayer is paying for a tutor for their elementary school child. Paid out $1000 in 2013. Asked if they need to issue Tutor a 1099-misc. Tutor is a member of a multi member LLC. No P'Ship, S or C Corp.
      I thought you only issue 1099-misc for your business, not personal payment.
      See instruction for 1099-misc.

      Trade or business reporting only. Report on Form
      1099-MISC only when payments are made in the course of
      your trade or business. Personal payments are not
      reportable.

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