The only reason I can see for a rental property owner to issue a 1099 when rental property is not their primary trade or business, is if they will be claiming the QBI deduction. Other than that, there's no reason for it.
I've been a landlord for 30+ years with three rental properties, and have never issued a 1099. I also don't bother with the QBI deduction since it's not directly and immediately beneficial to me.
