The 2010 Health Care Act imposes additional reporting requirements for all businesses who make payments to vendors of materials and supplies in 2012 and later.   Those rules have generated a lot of adverse attention. We hope that they'll be modified or repealed before they ever go into effect. Unfortunately, if there is relief, it's unlikely to apply to landlord payments for services. 

What do you need to do now? Starting next month, you should obtain a W-9 from any service provider to whom you are likely to make payments of $600 or more during the course of the year. You'll need the provider's social security number or federal identification number when it comes time to prepare the 1099s. It is much easier to obtain this information before you sign a contract or make a payment than it is afterwards. The 1099s themselves will be prepared in January 2012.