Issuing 1099 as a landlord MFS to property manager in another state

[Mac1287]

This is the first year that my spouse and I are using a rental property management company to handle our rental properties located out-of-state. I'm hoping someone can help me here as I have multiple questions related to my specific situation:

1. My spouse and I file MFS (for various unrelated reasons). Can we file a single 1099-NEC for the management company? Or do we need to file 2 separate 1099-NECs, with each reflecting half of the total fees that we paid to the company? (Note: the fees are actually deducted from the gross rental income that the manager collects, prior to the net income being deposited into our joint account).

2. The property management company handles the rent/maintenance of 2 separate rental properties (with each property having 2 units each [ie. each property is a duplex]). Do we need to file a separate 1099-NEC for each property/unit? Without regards to question #1, do we need to file a 1099-NEC for each property = (2) 1099s OR for each unit = (4) 1099s? OR can we simply file (1) 1099 as all rentals are handled by one management company?

3. We are located in New Jersey, but the rental properties and management company are all based in Indiana. Aside from the Federal 1099, do we also need to issue State 1099s in both New Jersey and Indiana?

I'd really appreciate any help that you guys can offer me. Thanks in advance.

[Mike9241]

The first issue is whether you have to file 1099-NEC at all

the criteria can be found in this link

https://taxmodern.com/articles/1099-nec-forms-for-my-rental-property#:~:text=You%20have%20to%20file%... 

if you do and assuming the properties are owned personally rather than by a partnership, or corporation 

in my opinion (could not find anything from the iRS one way or another about separate or joint 1099 when MFS) you each issue a 1099-NEC for the payments you're deducting on your schedules C/E for the total of all payments for all properties.