1099 Needed for Rental Properties

[Mark S.]

There seems to be some conflicting information online regarding when 1099 forms are required for small landlords (see link below). Does anyone have a definitive answer on this? Would I need to issue a 1099 form to my girlfriend for bookkeeping / turnover maintenance throughout the year (well over $600) if I own a few units? Rental real estate is not my primary source of income.

http://www.auburnmainecpa.com/1099s-required-small...

[Carl Fischer]

@Mark S. 

I give a 1099 for everything over $600 except to large corporations such as Home Depot etc.— my bookkeeper, maintenance man, plumber, roofer, painter, etc. if you take it as a deduction I would have a a 1099 issued. Better to be safe than pay a fine.