1099 Instructions page 8 - Exceptions, 3rd point: "Payments of rent to real estate agents or property managers."
That is correct, tenants will not issue the 1099 for the rent they paid to the real estate agents or property managers.
However, I believe I still need to issue the 1099-NEC to the individual agent since this is the agent service fee, not the rent.
Correct me if I am wrong.
