1099 MISC Form

[STRX1989]

I am a tenant renting a commercial property for a business. I know I have to file a 1099 MISC for paid rent to the landlord if it exceeds $600. However does the situation change if I pay a property manager? Would I still need to file a 1099 MISC? Would I have to change who to send the form to or even use a different form?

[VolvoGirl]

I don't think you even need to give the landlord a 1099Misc.  

[Critter-3]

I would say no since they use a property manager and they issue a 1099 to the landlord.  If you also issue one they would get 2 for the same income. 

[Carl]

If you own the rental property and you pay a management company to manage it for you, then the management company issues all required 1099's and any other tax forms required. You don't issue anything.

[AmeliesUncle]

From the Instructions for 1099-MISC:

Box 1. Rents

Enter amounts of $600 or more for all types of rents, such as any of the following.

• Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent or property manager. But the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. See Regulations section 1.6041-3(d) and Regulations section 1.6041-1(e)(5), Example 5.

https://www.irs.gov/instructions/i1099mec#en_US_2022_publink[phone number removed]