I have spent a lot of time looking into this and sent the same NOLO article to an accountant. However, I believe the original answer to this thread is correct. Landlords of residential rentals do Not have to file 1099s. The NOLO article assumes a landlord wants to qualify the income she receives as “active” or business income. It would be a more accurate article if it said “all landlords wishing to designate rental income as business income” need to file 1099s. Most rentals, however, are passive income generators and therefore, they still don’t have to submit 1099s as per the original answer on this thread.
