I have never insisted that my 1040 clients file 1099-MISC for their rental properties. The legislation enacted and then revoked during the Obama years supports that 1099-MISC are not necessarily required for rental properties reported under schedule E of the 1040.
The IRS answer addresses this question, as follows, and my interpretation is that there has been no change in the filing requirements.
Do I need to file information returns, such as Form 1099-MISC, if I take a QBI deduction from income generated by my rental property?
As provided in section 6041, persons engaged in a trade or business and making payment in the course of such trade or business to another person of $600 or more in any taxable year may be required to file an information return reflecting the details of such transactions. Application of section 199A and its rules do not change any existing requirement for information reporting as provided under section 6041.
