1099 for fees paid to lawyer re: Home rental?

[Mighty-Dollar]

Am I required to do a 1099 form regarding consultations and contract review with a lawyer regarding the rental of my house? I writing off these expenses and the lawyer is obviously claiming the income as revenue, so there's no tax evasion here. Does the IRS really care if everyone reports it?

[biglawinvestor]

Are you a business? No need for an individual to generate a 1099. Even if you are a business, you just pay this lawyer's invoice and move on like any other service provider.

[jwright]

You no longer have to issue 1099s to service providers for rental property expenses if you are not a real estate professional.  This part of the law was repealed starting in 2012.