I am landlord and was able to get one my signed for rent-relief grant from a state agency. The agency would send the landlord all back due rent payments as well as advance 3 months of rent to be applied toward future rent. One of the requirements for the landlord under the program was to give the tenant the remaining advanced rent payments for the remaining months if the tenant moved out of the property before the grant money was applied toward future payments. My tenant moved out and I gave them the 3 remaining months of the grant money. So I do handle this situation since I know I am going to be receiving a 1099 from the state grants office showing ALL rent monies sent to my company. Do I send a 1099 to my tenant showing the amount given to them?