Carl
Level 15

Investors & landlords

If you paid "AN INDIVIDUAL" more than $600 during the tax year, you would need to send them a 1099-MISC. If you paid "AN INCORPORATED BUSINESS" more than $600, then no 1099-MISC is required.

For the most part, a rental property owner is not required to issue a 1099-MISC since it's passive activity. But there are exceptions.