1099 for dumpster service?

[Stephen R.]

I hired a carting company to provide dumpsters for a rehab project. The company never sent me a completed W9. When I again requested one the provider told me his accountant told him one is not necessary as the carting service should be deducted as material. The online research I did seems to indicate a regular trash removal service would qualify as a utility and therefore not require a 1099, but a non-utility service such as a dumpster rental would necessitate one, although it’s not entirely clear.

Am I required to provide a 1099 for a dumpster rental service?

[Eamonn McElroy]

If you paid $600 or more by check, it would be advisable to request an executed Form W-9.  And...he's required by law to provide one should you request it.  If, after examining the W-9, you determine that you have a 1099 filing obligation, you should 1099 him.  Only include the amount paid by check, not credit card.

I don't see provision of "materials" or goods here.  What property are you buying from him?  None.  He is providing a service.  The removal of waste from your property.  The rental of the dumpster is ancillary to that service.

Make sure to confirm with your tax professional.