Only individuals and even then it's a little fuzzy.
It became a little fuzzy under the new 2018 tax law. Landlords are, generally, still not require to issue 1099-Misc forms to service providers.
Reference: http://www.forbes.com/sites/irswatch/2013/03/06/should-landlords-be-filing-1099s-for-service-provide...
But, a landlord 1099-misc may be required to qualify for the QBI deduction. Reference: https://www.nolo.com/legal-encyclopedia/do-landlords-need-to-file-form-1099-misc.html
Most rental properties do NOT qualify for the QBI deduction.
