Deductions & credits

Property managers are generally "agents" of the owners (who are principals). Your property manager is almost certainly an independent contractor unless you pay your property manager a salary or wages (in which case the property manager would be your employee).

 

Essentially, an independent contractor is anyone you hire to perform some sort of service on your property and would not be considered your employee under the guidelines.

 

Sere https://www.irs.gov/businesses/small-businesses-self-employed/independent-contractor-self-employed-o...