Yes. Payments made to individuals in the course of a trade or business greater than $600 need to be reported on the 1099-Misc or the 1099-NEC. Real estate agents or property managers must use Form 1099-MISC to report the rent paid over to the property owner. In your scenario, if the other person is a maintenance or cleaning person, you should issue a 1099-NEC. The amounts paid the property owner would be shown as rents on the 1099-MISC. Again, if the amounts paid are less than $600, then no 1099 would need to issued.
HERE is a good link to an article on reporting AirBnB income
Click HERE for information on completing your 1099 forms through TurboTax Quick Employer Forms.
