If the rental rises to the level of a "Trade or Business" and you pay someone $600 or more during the year for services, you are required to issue a 1099 to a non-corporate business. If they are a corporation, a 1099 is NOT required. But you would want the business to fill out a W-9 so you KNOW that they are a corporation or not.
If the rental does NOT rise to the level of a "Trade or Business", no, a 1099 is NOT required.
Unfortunately, whether or not a rental rises to the level of a "Trade or Business" is tricky and often unclear. You would need to do some research on that matter.
