I received a 1099 Misc made out to a Contractor and myself from my Mortgage company. The Contractor's ID # is in the Recipients ID # box. The Contractor repaired my roof due to hail damage. When the Insurance Company issued a check for the claim it was made out to the Mortgage Company and myself and I signed it over to the Mortgage Company. Then when the work was completed the Mortgage Company issued a check to the Contractor and myself. Again, I signed the check over to the Contractor. I did not receive any of the money. It all went to the Contractor for the repair. Do I need to file this 1099 Misc on my taxes?