Box 1. Rents
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. But the real estate agent must use Form 1099-MISC to report the rent paid over to the property owner. See Regulations section 1.6041-1(e)(5), Example 5.
Instructions for
Form 1099-MISC - Main Contents
https://www.irs.gov/instructions/i1099msc/ar01.html#d0e593
Example 5.
https://www.law.cornell.edu/cfr/text/26/1.6041-1
§ 1.6041-3(d) for rules relating to rental agents.
(f) Amount to be reported when fees, expenses or commissions are deducted
(1)
In general. The amount to be reported as paid to a payee is the amount includible in the gross income of the payee (which in many cases will be the gross amount of the payment or payments before fees, commissions, expenses, or other amounts owed by the payee to another person have been deducted), whether the payment is made jointly or separately to the payee and another person. The Commissioner may, by guidance published in the Internal Revenue Bulletin, illustrate the circumstances under which the gross amount or less than the gross amount may be reported.
