Posted by Dave T on February 03, 2000 at 22:58:50:
Generally, a 1099-MISC is issued for payments you make to another business in the course of YOUR trade or business. If you hired a contractor to work on your business or investment property AND if you paid him over $600, then you need to issue him a 1099-MISC.
If the work was done on your primary residence for personal reasons that had nothing to do with a business in your home, there is no requirement to issue a form 1099-MISC for the payments made to contractors. We hire plumbers, electricians and contractors all the time for home remodeling or repair on our primary residence. There is no requirement to issue information statements to them when the work was done for personal use.