The homeowners association dues for a community includes grounds maintenance, insurance, deck sealant, sewage, roof shingle allowance, etc. In the past I have entered this in 1099 box 7. Checking to make sure I should not be using box 1.


Are you asking as the condo association, or as an individual member of the association? That would make a difference. Either way, you would not use 1099-MISC box 1 because that is solely for rent.

If you are a homeowner and are making the payment as a member, then there is no reporting requirement unless you are using the property in the course of business, according to Miss Tennett (#10013007512) at the IRS help line. If you do report it, then it goes on the 1099-MISC in box 3 (Other Income).

If you're the condo association paying for the services listed on the invoice, and the fees add up to more than $600 in a calendar year and are paid to an entity that is not a corporation, then that goes in box 7.

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