LANDLORD 1099 REQUIREMENTS
​Landlords are required to send out 1099s when paying out $600 or more to certain individuals and businesses. If you fail to meet the 1099 requirements you may face severe fines and penalties.
This is one reason to hire a professional property manager who handles this for you!

Landlords should require all non-employees such as contractors, businesses, vendors, professionals, etc to return to them a completed W9 to keep on file.
You can find a current W9 form available here: IRS | About Form W-9, Request for Taxpayer Identification Number and Certification
Landlords must meet the filing and mailing deadlines to avoid penalties. Deadlines change yearly but often are due to be filed by or before the end of January following the year payments were made.
You do not need to file a specific 1099 if
a) That business is a corporation,
b) An LLC is taxed as a C or S corporation, or
c) The total payment for the year is less than $600.
If at any time you are uncertain about your obligations and requirements, seek out a tax professional for assistance.

WHAT IS A 1099?
Independent contractors, vendors, and some small businesses need to receive 1099s showing the income received for the services they offer so they can complete their personal and business tax returns.
There are around 20 different types of 1099s but for landlords the ones you’ll need to use most often are:
1099 MISC form
You’ll need to send a 1099-MISC to document attorney fees and rent (such as office or commercial space) paid in total of $600 or more in the year. There are specific boxes on the 1099 MISC form for the type of payment (for example box 1 is to document total rent paid).
General 1099 Misc information can be found here: IRS | About Form 1099-MISC, Miscellaneous Income
Specific information regarding attorney fees, rents, vendors, etc can be found here: IRS | Instructions for Forms 1099-MISC and 1099-NEC
1099 NEC form
NEC stands for Non-Employee Compensation, which means you’ll be sending out a completed 1099-NEC form to persons or businesses that you paid at least $600 to in that year for services performed by non-employees such as vendors.
More information can be found here: IRS | About Form 1099-NEC, Nonemployee Compensation
WHO NEEDS TO RECEIVE A 1099First, understand what is meant by Payee on the 1099 form. As a landlord, the Payee is someone you’ve paid for services such as:

• Plumbing
• Painting
• Housecleaning
• Landscaping
• Locksmith
• Inspections
• Pest control
• Appliance repair
• Snow removal
• Electrical work
• Renovations
• Remodeling
• Attorney fees
• Bookkeeping

Secondly, check your records and look at who you’ve paid $600 or more (in total payments) during the calendar year.
Did you know that some businesses are exempt from receiving 1099s based on their business status and other criteria?  How do you know if a business, vendor, professional, or independent contractor is or isn’t exempt from receiving a 1099? Great question! The answer can be found by requesting each to provide you with a completed W9.

WHAT IS A W9
The W9 fillable form is something they (the vendor, independent contractor, professional, etc) complete. It allows them to check a box to indicate if they are, or are not, exempt for receiving a 1099.

• If exempt, you can retain the W9 in your records in the event of an audit as proof you were not required to send them a 1099.
• If they are not exempt, the W9 form provides you all the details you’ll need to complete and send the appropriate 1099.

It is important to ask every vendor, independent contractor, business, and professional to submit a W9 to you prior to you completing your 1099s. The W9 gives them the opportunity to provide you with important information for accuracy such as their official business name (or name under which they file taxes) and current address.
When you require W9s you can be confident you have accurate information, have something on file for audits, and streamline your 1099 process.
HOW DO YOU FILL OUT A 1099 TAX FORMSpecifically, you can use any of the three links to the IRS above to find information on how to fill out a 1099 tax form. But what gets tricky, as my relative found out, is the stand-alone 1099 form software needed to complete the forms — find out too late that the software isn’t intuitive and unfortunately non-refundable once opened.
If you find yourself in that situation, the best piece of advice is to have the IRS links above open, have those W9s handy, and a list of the people you’ve paid at least $600 to for that year (and the total amount paid to each). Then, go slowly and confirm those details.
Not only can those stand-alone 1099 software products be complicated, they can also be very expensive when you add up the cost of the specialized forms, envelopes, and the software itself. Because of the complexity, some choose to hire an accountant or bookkeeper to process your 1099s but again, that can become very costly.
But as I shared with my relative, there is good news! There is a simpler way to meet your 1099 requirements as a landlord. Whether you rent out rooms in your home, have one or a few rental properties, or a large portfolio, you can take advantage of the 1099 integration within most landlord software programs.
A good landlord software not only has very inexpensive integrated 1099 form services (mailing, IRS electronic submissions, 1099 State filing, etc) but you’ll also have records handy for your other tax needs such as rental income received, Schedule E expense list, depreciation reports, etc. Not only that, many programs allow you to provide an accountant or bookkeeper access to those reports or you can create and email them directly from the software to your tax preparer.
Even if you do your own tax preparation, having those reports handy will make that process much smoother — not to mention, you’ll have tenant screening, leasing, and communication tools at your fingertips to simplify tenant turnover. It’s not too late to invest in landlord software to help you for this upcoming tax season and for the many to come.

Information based on Rentec Direct Blog

ABOUT THE AUTHOR
Heather Peake
Heather, a writer in the rental and property management industry, applied her skills as an onsite property manager and landlord for many years before lending her talents to Rentec Direct. She now focuses on sharing her research and insider insights with landlords and property managers in the trenches. To learn more about Heather and find valuable tips visit www.rentecdirect.com

California Civil Code §1950.5 establishes a maximum security deposit that can be charged to California residential tenants:

• 2 months’ rent for an unfurnished unit
• 3 months’ rent for a furnished unit

SB 644 amended Civil Code 1950.5, reducing the amount that a landlord can charge service members for a security deposit on residential rental housing. Effective January 1, 2020, landlords may not request a security deposit of more than one month’s rent for an unfurnished unit, and two month’s rent for a furnished unit, if the unit is rented to a service member.  Additionally, a landlord may not refuse to rent to a service member due to the reduced security deposit.  This law does not apply in a roommate situation, where property is rented to a group of individuals, and at least one of the group is not the service member’s spouse, parent, domestic partner or dependent. It also does not apply if the tenant has a history of poor credit or of causing damage to rental property or its furnishings. “Service member” is defined in Military and Veterans Code §400, and is limited to active duty service members.
The maximum may be increased by an additional ½ month’s rent if the unit has a waterbed.  
California residential landlords may accept advance payment of rent for 6 months or more (but not less). 
From: https://www.kts-law.com/security-deposit-maximums-for-california-residential-landlords/

1.  Question:  Can we use a recent Section 8 inspection report as a standard of habitability in an eviction case?
Answer:  The court will allow any relevant evidence that tends to prove the condition the premises during the time in question.  Since the purpose of the inspection is to qualify the unit as habitable and in compliance with HUD regulations, the report may be considered as evidence of the condition of the premises at the time of the inspection, but the custodian of records may have to testify as to the accuracy of the report.
2.  Question:  One of our tenants recently requested that we paint the inside of her apartment.  She has threatened to do it herself and deduct the cost of the paint from the rent if we do not have it painted within the next two weeks.  Is she legally able to carry out her threat?
Answer:  Unless the condition of the walls rendered the premises uninhabitable, the owner is under no obligation to paint the unit at the request of the tenant. 
3.  Question:  What is the most useful information on the tenant’s application for collection purposes?
Answer:  The most useful for locating former residents, are the social security, driver’s license and license plate numbers.  For collection on judgments, current employment and bank account records are the most valuable.
4.  Question:  I rent out a condo that I own.  Are the rules and regulation of the homeowner’s association automatically applicable to my tenant?
Answer:  Not automatically; your residential lease should incorporate by reference the CC & R’s of the homeowner’s association and all rules and regulations.  That way if there is a breach of the association rules, you can serve an appropriate notice to perform or terminate the lease.
5.  Question:  What is an estoppel certificate?  The owner of the property I manage requested that each of the tenants sign an estoppel certificate.  I did not want to appear unknowledgeable.
Answer:  An estoppel certificate is a document signed by the tenant certifying that the major terms of the lease are true and correct.  Estoppel certificates are sometimes required during the sale of rental property so the buyer knows that the tenant understands and agrees to the major terms of the lease.
6.  Question:  After serving a tenant with a three-day notice to pay rent or quit, what is my next step if the tenant does not comply?  Serving a thirty-day notice?
Answer:  Your next step would be to file the unlawful detainer (tenant eviction) in the proper court.  Each court has geographical boundaries, so you should make sure you are filing the action in the court of proper venue.
7.  Question:  A tenant’s child broke a glass shower door.  Can I charge the tenant for the repair of the door?
Answer:  The tenant is liable for any damage done by its invitees, guests or other occupants of the premises.  The tenant should have to pay for the repair of the door.
8.  Question:  After a tenant moves out and gives their change of address to the post office, how long are the landlords responsible for any correspondence that may still arrive at their former address?
Answer:  You should let the post office do their job and if the forwarding address has expired, give it back to the post office and indicate that the person no longer resides at the mailing address.  We do not recommend you help accommodate your former tenant by playing “post office.”
9.  Question:  I need to know the depreciation schedule of new carpeting in a home where the tenant lived for one year.  The tenant put 5 cigarette burn holes in the carpet and spilled wax on the corner of this brand new carpet.
Answer:  California’s security deposit law found in Civil Code Section 1950.5 states that the resident is responsible for damage above normal wear and tear.  If the carpet needs to be replaced after one year and it should have lasted for five years, most judges will allow you to charge the resident 4/5 of the total replacement costs.
10.  Question:  I have a tenant who smokes outside his apartment.  Can I request he not do that?  There have been issues with cigarette butts on walkways and it also affect the tenant’s next door to him as they always close the kitchen window when he smokes.
Answer:  You can create a non-smoking policy for all or part of the premises, so long as you are consistent in its enforcement.
11.  Question:  I have a roommate situation.  One roommate has moved out.  Am I required by law to give back half of the security deposit to the one who has moved out?
Answer:  California law does not require landlords to return the security deposit to one tenant if they move out before the remaining tenant(s).  Landlords are not required to account for the use of the security deposit until after they have recovered possession of the property unless otherwise agreed at the inception of the lease.
12.  Question:  At my property, we are currently doing renovations, and have notified all the residents that there will be noise and water shut offs.  One resident said they are entitled to rent
discounts because of the situation, is it true?
Answer:  There is no “automatic” reduction in rent allowed for temporary shut off of water, and/or noise created by renovation or routine maintenance. 

From: https://www.kts-law.com/april-2020-landlord-tenant-questions-answers/