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Are you a Homeowners Association (HOA) that makes payments to nonemployees such as vendors or contractors for work in your community? With Tax1099, you can handle all 1099 filing-related work in one place.
If you’re on an HOA board, you know just how many vendors you end up paying in a year. HOAs might have 1099 filing responsibilities any time they pay contractors, vendors, or other service providers. Along with filing the right information returns, they must also send copies to recipients.
So, how do you know if a payment needs to be reported?
You’ll need to check who you paid, what service they provided, how much you paid them over the year, how you made the payment, whether they’re an employee or an independent contractor, and if any IRS exceptions apply.
Which vendors might need a 1099? Some common examples are landscapers, pool maintenance companies, plumbers, electricians, painters, roofing contractors, cleaning services, HVAC contractors, handymen, independent bookkeepers, consultants, attorneys, security providers, and independent property or community managers.
There are two forms HOAs need to know about that they might need to file.
Note: While HOAs may receive information related to Form 1099-K transactions, Form 1099-K is generally filed by payment processors rather than by the HOA itself.
The One Big Beautiful Bill Act (OBBBA) has changed the reporting threshold for Form 1099-NEC and some 1099-MISC payments to $2,000 from the earlier $600. These apply to payments made in 2026, which are reported in early 2027. The threshold will be adjusted for inflation for later years.
Meanwhile, if there was federal backup withholding (24%), the payment must be reported regardless of the amount.
If you are wondering under what circumstances an HOA needs to file a 1099-NEC, then read this one!
For payments made to contractor, vendor, or other nonemployee for their services, an HOA generally files a 1099-NEC. However, note that the total amount paid in that particular year should meet the reporting threshold. The amount reported can include both the cost of the services performed and any parts or materials provided as part of those services. And those payments are typically reported in Box 1a of Form 1099-NEC. For the 2026 TY, the reporting threshold is $2,000.
Let’s consider a few examples:
Many HOA boards know they may need to issue 1099s, but they often assume all vendor payments belong on Form 1099-NEC. But in reality, Form 1099-MISC is used for certain non-service payments, while Form 1099-NEC is generally reserved for nonemployee compensation for services.
Let’s see when an HOA would generally be required to file and when it would not.
Do corporations need Form 1099-NEC from HOAs? Here are a few edge cases HOAs should know about:
If your association is making payments in the 2026 tax year, you need to know the IRS has set strict deadlines for filing and delivering your 1099-NEC and 1099-MISC forms.
If you miss the filing deadline, make mistakes or skip filing altogether, you trigger penalties per return which escalate with time:
Note:
Before you even think about the forms, make sure your vendor records are in order. That’s where a reliable filing process really begins.
HOAs can dodge penalties and unnecessary paperwork by paying attention to these common filing mistakes.
Between hiring contractors, managing community finances, enforcing rules, and sending notices, filing 1099s shouldn't be an added burden during year-end. That's why having a reliable platform like Tax1099 is helpful because your team gets all the key filing tasks together in one place.
If the HOA paid a landscaper $2,000 or more in 2026 for their services, and there’s no corporate or payment method exception, you’ll need to issue a 1099.
This one depends on how the LLC is classified for federal tax purposes and how you’re making the payment. That’s why it’s important to get a completed W-9 from the vendor, as it tells you if the corporate exception applies or not.
Most of the time, you don’t have to issue a 1099 for regular service payments to corporations. But watch out, as there are exceptions, like payments for attorney services or a few other specific cases that do need to be reported.
It’s always a good idea to collect a W-9 from every contractor or vendor before you pay them. This way, you have all the info you need to figure out if a 1099 is required.
Usually, no. If you pay a vendor by credit card, those transactions are reported by the payment processor, so your HOA doesn’t need to issue a 1099-NEC for those payments.