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Posted

Farmer builds a barn, starts at the end of 24.  Barn won't be finished until 2025.  Does the farmer send 1099nec for labor that he paid in 2024, even though he hasn't paid for the rest until 2025, and isn't depreciating it unitl 2025 when it is put in service?.  

Posted

If he paid independent contractors for services or labor, then he should send Forms 1099-NEC on a calendar-year basis. (Other qualifiers, such as non-corporation, over $600, etc., still apply.)

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