Is my rental property manager prohibited from issuing 1099 misc forms on a per unit basis?

[KrisD · Accepted solution]

The IRS requires that a 1099 be issued if payment made in the tax year is $ 600 or more. It can only be based on the person or entity the receives the funds in the year, it cannot be split by job or units. 

According to the IRS:

“…the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner.

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.”