You do not.
The
rules you refer to were not to be implemented until 2012 for payments made
during 2012. They were repealed by HR 4. The President signed the repeal bill
on April 14, 2011. In doing so, the requirement for rental property owners to
issue Form 1099-MISC no longer exists for any year.
The
2012 instructions for Form 1099-MISC contain the following:
Repeal of
reporting requirements for certain rental property expenses. The requirement
described in the 2011 instructions for persons receiving rental income from
real estate to report payments for certain rental property expenses on Form
1099-MISC was repealed by Congress. You do not have to report those payments on
Form 1099-MISC
The
exception may not apply to payments made for attorney's fees, which would still
require Forms 1099.
