should I issue 1099's as a landlord

[Scott Parker]

Hello all, I have a question regarding issuing 1099's. This has been the most difficult question to get answered even from cpa's. I understand the general rule of giving a 1099 for work performed over $600 but, after hours of research, I understand that this doesn't apply to landlords. Congress repealed having to issue 1099's for landlords in 2011 with bill HR4 but no cpa that I have spoken to has ever heard of it. I am not a real estate professional according to the IRS and I feel that my rental company is considered a passive activity in that I don't meet any of the 7 tests of material participation. My simple question is, am I required to issue 1099's? Thank you in advance for any insight.