Do I issue a 1099-NEC as the middleman

I'd be glad to provide you with all the information you need about Form 1099-NEC, KM2023.

By U.S. tax law, file a Form 1099-NEC for anyone who paid $600 or more last year. Also, file for anyone you withheld federal tax from under backup withholding rules. Contractors, freelancers, vendors, and non-employees are included. Information previously reported on Box 7 of the 1099-MISC is now reported on the 1099-NEC.

Just a heads up, if you made payments to your 1099 vendors using a credit card, debit card, or third-party system like PayPal, they are actually excluded from the 1099-MISC and 1099-NEC calculations.

Refer to the following articles for detailed information about Form 1099-NEC: 

• Understand which payments are excluded from a 1099-NEC and 1099-MISC
• Get answers to your 1099 questions

You can also reach to the IRS if you need clarify with them the need to issue a 1099-NEC to your landscaper.

In case you need to make corrections to the 1099s that you've filed, here's how you can check what kind of corrections can I make to 1099 forms after they have been submitted?. 

If you have any questions or concerns regarding the Form 1099-NEC filing process, please feel free to ask. We are here to assist you in any way we can. Keep safe, and have a wonderful day!

Thank you for the reply but it seems to be complicated because the payment to the landscaper was reimbursed by my customer.  If the customer would have paid the landscaper himself, there would be no 1099-NEC issued because it was a personal payment and not a business paying a landscaper.

Thank you for your prompt response, @KM2023.

As per my colleague above and based on the US tax law, those who paid anyone $600 or more in the previous year or have withheld someone any federal income tax under the backup withholding rules are required to file a Form 1099-NEC.
 

Since your scenario is quite different, I'd suggest getting in touch with the IRS so they can provide you with appropriate advice based on your unique situation. As much as I want to provide you with the best way to handle this, however, the IRS is the best route for concerns like this as they can give you accurate and law-abiding processes.

I'm also adding this link that discusses more about filing a Form 1099 and other information returns: Am I required to File a Form 1099 or other Information Return?
 

Moreover, I've included articles that'll help you learn how you can wrap up this year and prepare for the next one:

• Year-end checklist for QuickBooks Desktop
• Year-end checklist for QuickBooks Desktop Payroll

I'm still willing to give out some more information if you have more questions with regard to filing payroll forms. You can tag me in this thread or start a new thread and I'll get back to you the soonest. Take care and have a great day.

I called the IRS and and they did not know the answer and advised to speak to a tax professional.

Interesting...but I will speak to our CPA.