Investors & landlords

As a landlord do you really "employ contractors"?  What you do is hire companies that you have a contract with which is paid and you get a reciept ... that is proof of the expense and no 1099 needs to be issued.  ALSO  you never have to 1099 a corporation or partnership. 

TT says in the ?

If you paid a non-employee individual $600 or more for contract or freelance work during the year, you are required to file a 1099-NEC form. The person you paid needs the 1099-NEC to report that income on their taxes (think of it as a W-2 for non-employees).

For example, if you paid a graphic designer $800 to make a logo and another $400 to design a flyer, you'd file a 1099-NEC at the end of the year for $1,200 and the designer will report the 1099-NEC on their return.

If you paid a company or firm for services performed, don't file a 1099-NEC – that's only for individuals.