Carl
Level 15

Investors & landlords

As for payment, Tenant pay to me directly and then I pay the manager

So you are the one to issue the 1099-NEC (not 1099-MISC). The the manager was collecting the rent, withholding their cut and then forwarding the remainder to you, then it would be the manager that would be required to issue the 1099-MISC (not 1099-NEC) to you.

Yes, I've double-checked myself, and the use of NEC and MISC above is correct in the contexts presented.