Carl
Level 15

Deductions & credits

I wasn't aware that I was supposed to have him or me fill out any forms (1099-NEC, etc.).

There is no such requirement. It doesn't exist for the typical landlord who reports their rental income/expenses on SCH E,  and never has. You have a receipt. Deduct the full amount. It's not a big deal here.

Maybe there's something special about your setup that the law requires you to issue a 1099-NEC or 1099-MISC? Sure would be interesting to know what that is.