I want to make sure I understand. You are the tenant, and you are in business, and you rent an office?
And because you are in business, and you paid more than $600 to a person (who is not an S-corp or multi-member LLC) you need to issue the landlord a 1099 of some kind?
In that case, everything you paid is rent. How the landlord divides it between rent, repairs and improvements is the landlord's problem. You certainly don't issue a 1099-NEC, because this person is not your worker or subcontractor--they did not do work for your business.
