Giving an S-Corp a 1099?

[Chris Connery]

I have a contractor that is doing a $35,000 roofing and siding job on one of my rentals. I claim “Real estate professional status” for tax purposes. 

My accountant says that any contractor you pay should be given a  1099. My contractor says because he is an S-Corp he would not need the 1099. 

I am of course most inclined to trust my accountant however I’ve researched some and it seems my contractor may be right. I’m just looking for second opinions. 

Thanks