QUESTION

Is the W-9 and 1099 required and if so should it be submitted by my neighbor or the condo association?

Asked on May 14th, 2012 on Business Law - Georgia
More details to this question:
My upstairs neigbor''s dishwasher caused a leak into my condo unit.. He refused to give out his insurance information. I received an estimate of just $100 by a painting company to repair it. The condo association property manager said the association will pay the painter and will get reimbursement from my neighbor upstairs, however they want a W-9. I presume the association intends to file a 1099, but is that required(if the painting company doesn''t want it?) for a mere $100 repair 1. Is the W-9/ 1099 really required in this situation? 2. It would seem to me if it is required that it should be for my neighbor, since the association is merely the ''go-between'' passing payment from my neighbor to the painting company. What are your thoughts as to who should get the W-9 and who should the 1099 come from- neighbor or condo association?
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1 ANSWER

Litigation Attorney serving Greenwich, CT
Partner at Hilary B. Miller
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A form W-9 is required from the recipient of a taxable payment for services, so that the payor can provide a Form 1099-MISC at the end of the year. In this case, the Form W-9 should be completed by the painter, because it is the recipient of the payment for services.
Answered on May 14th, 2012 at 6:27 PM

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