Generally, as a rental property owner you just flat out are not required to issue a 1099. Now I say "GENERALLY". If you qualify for and plan to take the QBI deduction, then I would "RECOMMEND" you issue 1099's. Note that you do not issue 1099's to an "incorporated" business. However, you do issue 1099's to an LLC (limited liability company) that has *NOT* elected to be treated like an S-Corp or C-Corp.
Typically, you have no way of knowing if an LLC has elected to be treated like a corporation or not. So if the business name ends with "LLC" you'd issue the 1099. Of course, you can always call the LLC business owner and ask them if they elected to be treated like a corporation, and if they say yes then no need to issue the 1099.
Take special note that a 1099 is only necessary if you paid more than $600 to any one person during the tax year. If you paid less than $600, then the 1099 does not have to be issued. But you most certainly can issue one if you like.
Also note that it is not common for a rental property owner to qualify for QBI. I myself have three rentals and even with all three combines I can't come anywhere close to the 250 hours requirement of being "directly involved" in the management of the properties. So I don't even bother with the QBI stuff.
