you probably need to issue her a 1099
schedule E instructions
If you made any payments in 2022 that would require you to file any Forms 1099, check the “Yes” box. Otherwise, check the “No” box. In general, if you paid at least $600 for services performed by someone who is not your employee (nonemployee compensation), you must file Form 1099-NEC; and, you generally
must file Form 1099-MISC if you paid at least $600 in rents, prizes, medical and health care payments, or other miscellaneous amounts that would be income to the person receiving them. See the 2022 General Instructions for Certain Information Returns if you are unsure whether you were required to file any Forms 1099. Also, see the separate instructions for each Form 1099.
For owners: a property manager must fill out the 1099 to report rent paid over to the property owner in excess of $600 during the tax year.
