Small landlords & PMs hub · By James Grokman, CEO, TapeAndFloat · Published October 25, 2026 · Updated October 25, 2026

W-9s and 1099s for landlords who pay vendors

A W-9 and 1099 system for a rental means you get a Form W-9 from every vendor before you pay them, log every vendor payment by property, and know by January which vendors were paid enough to need a Form 1099-NEC, once your tax preparer confirms your rental is a business that has to file them.

Free download: W-9 & 1099 vendor payment tracker for landlords (Excel). A Payees sheet with the date each vendor's W-9 came in, a Payments sheet with the property or unit, a total per vendor for the tax year, and flags for vendors paid with no W-9 on file, vendors over the reporting threshold, corporations to confirm and payments to someone not on your list. The threshold and tax year are editable Settings. The example rows are labeled; delete them before you start. No email required.

This is general information, not tax advice. Rules change; check irs.gov each year and ask your tax preparer about your own situation.

1. First question: does your rental have to file 1099s?

The IRS Instructions for Forms 1099-MISC and 1099-NEC say these forms are only for payments made in the course of your trade or business, that personal payments are not reportable, and that you are engaged in a trade or business if you operate for gain or profit. Whether your rental counts as a trade or business for 1099 purposes depends on your facts, so ask your tax preparer. The question does come up every year: the Schedule E form asks whether you made any payments that would require you to file Forms 1099 and, if so, whether you did or will file them (see the Schedule E instructions). Keeping W-9s and a payment log costs little and lets you answer either way.

2. What the W-9 is for

Per the IRS, a vendor uses Form W-9 to give their correct taxpayer identification number (TIN) to the person who has to file an information return about them. The W-9 also shows their name and tax classification (individual, LLC, corporation and so on), which matters later.

3. Get the W-9 before the first payment

Asking before the first payment is a habit, not an IRS rule, but it is the easy time to ask: the plumber who fixed a leak in March is hard to reach in January. Make "W-9 received" part of adding a vendor, next to their insurance certificate (see vendor COI and invoice tracking). If a payee does not give you a TIN, the IRS instructions say payments that must be reported can be subject to backup withholding, currently 24% per the Form W-9 requester instructions; ask your preparer before it comes to that.

4. Keep the W-9, not the number, in your spreadsheet

Store the signed W-9 somewhere secure. In your tracking sheet, write the date it came in and the entity type, not the full Social Security or EIN number. Anyone who opens the sheet should not be able to read a vendor's tax ID.

5. Log every vendor payment by property

One row per payment: date, vendor (spelled the same every time), amount, method and property or unit. Totals per vendor then add up on their own, and the same rows feed your per-unit rental bookkeeping. Note the method: the IRS instructions say payments made by credit or payment card, and certain third-party network payments, are reported on Form 1099-K by the payment company and not on Form 1099-MISC or 1099-NEC. Keep those in the log but separate, and ask your preparer about payment apps.

6. Know the threshold for the year

The IRS instructions (revised December 2026) say that for tax years beginning after 2025 the reporting threshold rose to $2,000 and may be adjusted for inflation beginning in 2027. For a business, Form 1099-NEC covers each non-employee paid at least $2,000 during the year for services (including parts and materials) or as payments to an attorney. The tracker keeps the threshold in a Settings cell so you can update it each year.

7. Corporations, attorneys and property managers

Per the same instructions, payments to a corporation (including an LLC treated as a C or S corporation) are generally not reported, but payments for legal services are, even to a corporation, so get a W-9 from the attorney who reviews your leases. Payments for merchandise, freight, storage and similar items are not reported either. Rent paid to a real estate agent or property manager is not reported by the tenant, but the instructions say the agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. If you manage for owners, ask your preparer how that applies to you.

8. The January deadline

The IRS instructions say Form 1099-NEC goes to the recipient and to the IRS by January 31, and if that date falls on a Saturday, Sunday or legal holiday, the due date is the next business day. January 31, 2027 is a Sunday, so for 2026 payments that works out to Monday, February 1, 2027; confirm on irs.gov. Form 1099-MISC has its own dates in the same instructions. In early December, sort the tracker by total paid, check every vendor over the threshold has a W-9 and a mailing address, and hand the list to your preparer. Contractors who pay subs can use the W-9 and 1099-NEC guide for subs.

Where an assistant helps

The step that slips is asking a new vendor for a W-9 before the first payment. During the pilot, TapeAndFloat flags vendors you have paid with no W-9 on file and drafts the W-9 request for you to approve; nothing goes out until you approve it, and during the pilot a real person reviews everything. TapeAndFloat does not file 1099s or give tax advice; that stays with you and your preparer.

Free 60-day pilot: keep working in your own phone, email and Google Sheet. Request a pilot spot.

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Frequently asked questions

Do landlords have to send 1099s to vendors?

Per the IRS instructions, Forms 1099-MISC and 1099-NEC are only for payments made in the course of a trade or business, and personal payments are not reportable. Whether your rental counts as a trade or business depends on your facts; ask your tax preparer. This is general information, not tax advice.

When should a landlord get a W-9 from a vendor?

Before the first payment is the easiest time. It is a habit, not an IRS rule. Per the IRS, the W-9 is how a payee gives you their correct taxpayer identification number for information returns.

What is the 1099-NEC threshold for payments in 2026?

The IRS Instructions for Forms 1099-MISC and 1099-NEC say the threshold is $2,000 for tax years beginning after 2025, and may be adjusted for inflation beginning in 2027. Check irs.gov each year and ask your tax preparer.

Does a landlord need a W-9 from an attorney that is a corporation?

Per the IRS instructions, the usual exemption for payments to corporations does not apply to payments for legal services, so collect a W-9 from your attorney and ask your preparer about reporting.

Do card or payment app payments to vendors go on a 1099-NEC?

The IRS instructions say credit and payment card payments, and certain third-party network payments, are reported on Form 1099-K by the payment company, not on Form 1099-NEC. Ask your preparer how to treat payment apps.

Free tools

Maintenance request & work order tracker (Excel): sets due dates by urgency and flags open work orders past due, emergencies with no vendor and invoices over the limit.
Utility transfer checklist / log (Excel): a Transfers sheet (one row per unit, per utility, per move-in, move-out or vacant period: provider, account #, who holds the account after, transfer or stop requested, confirmed and proof, meter reading with date and photo link, final bill date and amount, bill-back amount, sent and paid dates), a Units sheet with which utilities the tenant and owner pay per the lease, and Settings with example reminder, final-bill and follow-up days; flags transfers not requested before a move, no confirmation, missing readings or photos, final bills not in, bill-backs not sent or not paid and units not on your list. Your lease and local/state law set who pays and what can be billed back; general information, not legal advice.
After-hours maintenance request triage log (Excel): a Requests sheet (one row per request: received date and time, property / unit, caller, call-back number, issue category, what they said, safety message given, urgency chosen by a person (Emergency now / Next business day / Routine), who decided, vendor called, called-back time, scheduled for, resolved date, photos link), a Units sheet and Settings with an example category list and example call-back targets set by your own policy; flags no urgency set, emergencies with no call-back logged, call-backs later than your target, next-business-day requests not scheduled by the next workday, no vendor, open too long and units not on your list. Gas smell, fire or smoke: tell the caller to get out and call 911 first. General information, not legal advice.
Property obligations calendar (Excel): an Obligations sheet (one row per property per obligation: insurance renewal, property tax, HOA dues, registration or permit, loan escrow check; payee, policy or account #, due date, amount, who pays, escrow confirmed, reminder days, date paid, proof of payment link, renewal quote requested), a Properties sheet and editable example reminder days; flags bills past due and not paid, due soon, no due date, no amount, no proof of payment, escrow not confirmed, policies expiring with no renewal quote and unknown properties. Your county tax office, HOA and insurer set the real dates; general information, not tax, legal or insurance advice.
Move-in / move-out inspection log (Excel): an Inspections sheet (one row per unit per inspection: due date, date done, who, tenant present and signed, photos link, photos dated, damage noted, estimated cost, invoice link, forwarding address, status, deposit deadline from your own setting) and a room-by-room Room Checklist with move-in and move-out condition side by side; flags inspections not done on time, move-outs with no move-in inspection on file, missing photos or signatures, damage with no cost, costs with no invoice and deposit deadlines coming up. General information, not legal advice.
W-9 & 1099 vendor payment tracker for landlords (Excel): a Payees sheet for plumbers, HVAC, cleaners, handymen, attorneys and other vendors (entity type, W-9 received date, mailing address; never the full tax ID) and a Payments sheet (date, vendor, amount, method, property / unit), with a total per vendor for the tax year and flags for paid with no W-9 on file, W-9 after the first payment, over the reporting threshold (editable; $2,000 for 2026 payments per irs.gov), corporations to confirm, attorneys, missing address, card/app payments and payments to someone not on the list. Whether your rental must file 1099s: ask your tax preparer. General information, not tax advice.
Rental inquiry & showing log (Excel): one row per prospect (date received, source, property and unit, move-in date asked, first reply, showing date, next step and date, status, last contact), with flags for no reply yet, showings passed with no status update, shown with no follow-up, overdue next steps and stale inquiries; thresholds on a Settings sheet.
Rent roll & late fee tracker (Excel): one row per unit per month; shows each balance, the earliest day a late fee can apply and the Texas late-fee limit by building size, and flags rent past due, fees over the limit, charged too early or without written-lease notice, cash with no receipt, missed promises to pay and balances with no reminder sent.
Lease expiration & renewal tracker (Excel): one row per lease; enter the end date and the notice days from the lease and it works back to the notice deadline, your decide-by date and a reminder, and flags leases to decide on now, notice deadlines passed with nothing sent, leases past their end date, unanswered offers and renewals accepted but not signed.
Owner statement template (Excel): properties and owners, income and expenses logged once, and one statement row per property per month with rent collected, other income, expenses, management fee (editable %), reserve held and net due to the owner; flags expenses missing a receipt, uncategorized expenses, unknown properties and negative balances.
Preventive maintenance calendar (Excel): one row per recurring task per property with interval in months, last done, next due and days left; flags overdue and due-soon tasks, rows with no interval or date, no one assigned and unknown properties; Task Ideas sheet with example intervals and the Texas smoke alarm note (Prop. Code 92.255, 92.258).
Security deposit & move-out deductions tracker (Excel): sets each refund deadline from the move-out date (Texas default 30 days, editable) and flags deposits past due, due within 7 days, missing a forwarding address or with deductions lacking an invoice.
What the assistant catches: the list of things it watches for in your inbox and Sheet.
Vendor paperwork tracker (Excel): flags missing W-9s and COIs and vendor COIs expiring within 30 days.
Compare: spreadsheet vs software: how a Sheet plus an assistant stacks up against contractor software.

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