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How to Report Mixed Rental and Service Charges on a 1099
January 23, 2026
Q. A vendor classified as a sole proprietor provided a rented floor along with delivery, installation, pickup, and removal services on a single invoice. The invoice separately lists rental charges, service fees, and sales tax. Should the rental portion be reported on Form 1099-MISC and the service portion on Form 1099-NEC, or is it acceptable to report the full invoice amount on a single form?
A.
(Answered by IOFM's third-party tax expert)
If the invoice breaks down the costs, then 1099-MISC…
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