here's from IRS 1099 instructions
Exceptions. Some payments do not have to be reported on Form 1099-MISC, although they may be taxable to the recipient. Payments for which a Form 1099-MISC is not
required include all of the following.
• Payments of rent to real estate agents or property
managers. However, the real estate agent or property
manager must use Form 1099-MISC to report the rent paid
over to the property owner. See Regulations sections
1.6041-3(d), 1.6041-1(e)(5), Example 5, and the instructions
for box 1.
so I would say no 1099 required.
