The answer depends on to whom you are paying the rent, the property manager or the owner.

The IRS instructions for form 1099-MISC state:

Enter amounts of $600 or more for all types of rents, such as any of the following.

• Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent or property manager. But 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) and 1.6041-1(e)(5), Example 5.

Thank you for the detailed response....just to clarify, I have a sub-lease that I pay directly to the original lessee of the building. So I would file 1099 for these payments, correct?