Tax question about issuing a 1099 for repairs to an investment property

I decided to do my own taxes this year instead of paying the tax guy. TurboTax says I may need to issue a 1099-MISC to contractors who did work that exceeded $600 on a rental property. How do I know whether or not a 1099 is required? For example, I had Plungy do a couple thousand dollars worth of plumbing work. My tax guy never said anything about a 1099 in past years, even though I had much more costly work done.

--------------

Did You Pay Anyone $600 or More for Work Related to This Property?

If you paid someone such as an independent contractor $600 or more for work done in 2015, you may need to complete a Form 1099-MISC. 

Here are some common examples of work that can require Form 1099-MISC.

Legal Services

Property Management

Maintenance and Repairs

----------------

If you pay someone commissions or fees of $600 or more during the year, you must complete a Form 1099-MISC at the end of the year showing the amount you paid them. (There are some circumstances where you need to complete a Form 1099-MISC even if you did not pay $600). You can request this form and instructions from the IRS.

If you hire independent contractors to whom you issue Form 1099-MISC, make sure they are really independent contractors, and not employees. The IRS keeps an eye out for businesses that try to avoid payroll taxes by classifying workers as independent contractors instead of employees:  

-The IRS has a special audit team for businesses that file Form 1099-MISC. Review the characteristics of independent contractors to be sure you are properly classifying your workers.  

-The distinction between independent contractors and employees is crucial since payroll taxes and penalties can be substantial. The IRS has 10 years to legally collect back payroll taxes. Bankruptcy does not discharge this liability.  The potential debt arising from payroll taxes is:  

--all income tax that should have been withheld from employees' wages  

--employees' share of FICA (7.65% of wages)  

--interest and penalties up to the amount of taxes you should have withheld  

--FUTA (unemployment) taxes

You could owe back taxes, penalties and interest to your state as well.

Do not include fees you paid to the government; include those with business and license fees on Schedule C.

iirc, you do not have to issue a 1099-MISC if the service provider (plumber, attorney, etc.) is a corporation.  And usually if your contractor is offering services to the public, provides his own tools, sets his own hours, etc., you shouldn't have to worry about the employee issue.  The instructions for 1099-MISC (at irs.gov) could also be helpful.

But I'm sure someone with more up-to-date knowledge will chime in. 

rental properties have been exempted.

but if you are required (for other business activities) note that attorney's need a 1099 whether incorporated or not.

My advice would be to consult a professional rather than posting to this board. I do my own business and personal taxes as well. But I still bring it to my accountant to go over and make sure there are no issues. I've been using Turbotax for about 18 years. The last three have been for my own business. My accountant is certified in Turbotax but only uses it as a tool and not to prepare taxes because "there are still lots of errors".