Investors & landlords

I manage 2  vacation rentals for others. I sent out a 1099-Misc to each for the rentals income that I collected on my website and then paid to them. The remainder of their rental income was deposited directly into their accounts from the listing sites. Where do I put the rental income I collected on their behalf on my business- as rental income? Where do I put the payments I gave them (just expenses?) Is there a way to import the 1099-NEC and 1099-misc forms I created and efiled on Quick Employer forms? They sent me a 1099-NEC me for my management fees.