You would report the full amount of your income for your
rental property. Then use the amount
that the property manager paid for repairs on your behalf as an expense for
repairs for your rental property. This effectively
reduces your income to the amount that you actually received.
Do not worry about needing to issue a 1099 to the
independent contractor who did the repairs.
They were technically paid by the management company (although with
funds generated by your rental property).
It would be correct for the management company to issue the 1099 to the
independent contractor instead of you.
