1099 Misc Form Child Care Provider

[S T]

Is there a requirement to isue a 1099 MISC form to a child care provider?
Services are not at the Taxpayer's home
Individual providing child care services..

I have all of the appropriate info due to the Form 2441 claiming the child care credit

Thanks

Sandy

[spanel]

Is there a requirement to isue a 1099 MISC form to a child care provider?
Services are not at the Taxpayer's home
Individual providing child care services..

I have all of the appropriate info due to the Form 2441 claiming the child care credit

Thanks

Sandy

No, Individuals generally speaking do not issue tax forms.

Chris

[S T]

Thanks, thought it was correct to NOT issue, however, client asked

Sandy

[taxea]

Thanks, thought it was correct to NOT issue, however, client asked

Sandy

Not required but I would issue it. It is the same thing as rentals, not required, but I would issue them.

[spanel]

Not required but I would issue it. It is the same thing as rentals, not required, but I would issue them.

Big time disagree. Strait from the 1099 instructions.

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.


Chris

[taxea]

The way I read it...it is a requirement for trade or business. There is nothing in the code that specifically prohibits the issuing of 1099misc for other services.