1099 for contractor: what to include

Does the following need to be reported on a 1099?

Installation of fridge: fridge $900, cost of labor, $700 = $1,600 total invoice.

If it does need to be reported, on which 1099: Misc or NEC?

And what amount: $1,600 or $700?

Thanks.

How many times will we go thru this?

Do just a wee dig, there's a recent thread where we all disagree. But CLEARLY the law requires reporting payment for SERVICES only.

Payments to independent contractors for services go on 1099-NEC.

How many times will we go thru this?

Do just a wee dig, there's a recent thread where we all disagree. But CLEARLY the law requires reporting payment for SERVICES only.

If the rules were clear, there wouldn't be so many questions. The fact that you say that everyone disagreed in a recent thread, proves that point as well.

I think I did finally convince most everyone that it's only services that get reported. When materials are reimbursed, the paperwork supporting those expenditures passes from the contractor to the customer....he has no documentation...no way to show on audit that he had the expenses at all. To include them on a 1099 because you don't know what to do or are afraid is just lazy and unprofessional in my professional opinion. lol

If parts and materials are incidental to the installation they are included (per the instructions). I doubt a fridge will be incidental.

Installation of fridge: fridge $900, cost of labor, $700 = $1,600 total invoice.
And what amount: $1,600 or $700?

First of all, did your client install the fridge in the course of her business? If not, then she does not need to issue the 1099-NEC.

Secondly, I could not find the earlier thread on the subject (I search on 1099 nec), can someone post the link? Based on the question on this thread only, I would think the total needs to be reported if the contractor purchased the fridge. Suppose the client is in rental business, she can deduct the whole thing on her Sch. E and the contractor can separate the purchase expense from his total. Does the contractor need to separate the parts and labor on his invoice? I have invoices from air conditioner installation, and it has only one price, I do not know how much the contractor paid for the hardware nor I care, what do I do in that case?

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=23740&p=202543&hilit=1099+materials#p202543

Search tips:

Limit first search term to the general question. In this case I searched for "1099" only.

Then further your search by typing in the field "search these results". I typed in "materials" and we then get the desired results.
Much better than trying to search for a specific question up front. Do the first search and then search within those results.

Here's another one

https://www.taxprotalk.com/forums/viewtopic.php?f=8&t=19391&p=167785&hilit=1099+materials#p167785

I feel very sorry for all the poor kittens out there....