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What rent payments are reportable on a 1099-MISC form?

Report amounts of $600 or more for all types of rents, such as any of the following.

Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent or property manager. But the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. See Regulations sections 1.6041-3(d) and 1.6041-1(e)(5), Example 5.

Machine rentals (for example, renting a bulldozer to level your parking lot). If the machine rental is part of a contract that includes both the use of the machine and the operator, prorate the rental between the rent of the machine (report that in box 1) and the operator’s charge (report that as NEC in box 7).  The also includes rentals of office equipment like copiers, postage machines, scanners, etc.

Payment for rental of hotel rooms and meeting rooms are also 1099-MISC reportable.  However, most of the times these payments do not end up being reportable.  They are either paid using a credit card or paid to a corporation for which the payment does not have to be reported.

Pasture rentals (for example, farmers paying for the use of grazing land).

Public housing agencies must report in box 1 rental assistance payments made to owners of housing projects. See Rev. Rul. 88-53, 1988-1 C.B. 384.

For additional information see the 2019 Instructions for Form 1099-MISC