I need to create 1099s for some rental condos that I manage. The 'revenue share' is 60/40 (the homeowner will receive 60% of each rental, I will keep 40%). So, for example, a rental condo generates $1000 in income. The HO will receive $600, I'll keep $400. At year end, which # do I list as income for the homeowner on the 1099: $600 OR $1000?