Report income from a landscaping service on Form 1099-NEC. You must issue a 1099 form to a landscaping service that your business paid $600 or more for their services in a tax year. Do not issue the form to a business that is incorporated. Request a Form W-9 from a business that you hire to confirm whether the business is incorporated. The vendor must include their federal tax classification on the form with the other information that you need to file a 1099 income report.
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