No. Small Landlords Not Required To File Form 1099. Owning a rental property is an activity carried on regularly and continuously for profit, and many landlords consider themselves to be in business. However, the IRS considers most rental activities to be passive activities, rather than active businesses.
You may have already alluded to this: In general, if you receive goods or services from your tenant in exchange for rent, you must report the value of the goods or services as rental income on your return for the year in which you receive them.
