The instructions to form 1099-NEC say they need to be filed for individuals that provide services to businesses. There seems to be no mention of landlords who manage residential properties. A business is broadly defined as a venture engaged in for profit. So it is likely if you rent out a home or room in a home, you will be considered a business for Form 1099-NEC matters and therefore required to file the form. Furthermore, most residential rental properties would qualify for the Qualified Small Business Investment credit (QBI) only if they are considered a business, so it would be in most landlords best interest to issue the form 1099-NEC when appropriate.
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