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Property managers are responsible for sending 1099s to landlords or to any service provider or owner who earns more than $600 related to the rental business. To make things a little easier for busy landlords at the end of the year, property management companies are responsible for sending 1099s to landlords.
How do I report this on the 1099-nec as the payor?
"You" don't issue any 1099's. That's one of the things you hired a property management company to deal with. The property manager will issue all 1099-NECs if required, and will also issue you a 1099-MISC to show the rental income they paid to you.
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