Does renting a commercial office space require a 1099?

[jeneggert]

I am a sole proprietor with no employees and lease an office space.  Am I required to complete and send my landlord a 1099?

[Opus 17]

Yes, if your landlord is an individual, sole proprietor, or LLC.  No, if the landlord is an S or C corp or an LLC that has elected to be taxed as an S or C corp.  Use box 1 for rents, of course.