SD IRA custodian does not issue 1099MISC to contractors
I'm about to pay an HVAC contractor to install central heat/air in a SF rental owned by my SD IRA (and not held by an LLC). The custodian tells me that they are not responsible for issuing 1099s at year-end. Is it necessary that a 1099 MISC be issued at all to the contractor in this case? If it is necessary, what EIN would be used to issue the 1099?