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Reporting payments to hotels
March 28, 2023
Q. I was recently told that payments to hotels were to go in Box 1 of the 1099-NEC, not Box 1 of the 1099-MISC. Is this correct? We make three types of payments to hotels: overnight room stays, event rooms, event rooms with catering. Does the type of payment matter? Where is this documented on the IRS site? I couldn't find it.
A.
(Answered by IOFM's third-party tax experts)
Payments for a sleeping room or rental of meeting space are reported in box 1 (rent) of Form 1099-MISC (assuming the…
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