@fourpease wrote:
Is this still the case or revised?
It's still the case; 1099s are for trade or business reporting purposes only.
However, with respect to rental real estate, if the activity rises to the level of a Section 162 trade or business, then 1099s, where applicable, should be issued.
Also, if you intend to taken the Section 199A (QBI) deduction, either via the safe harbor (link below) or otherwise, it would be a good idea to issue 1099s where appropriate.
See https://www.irs.gov/pub/irs-drop/rp-19-38.pdf
