Do I need to send my contractors a 1099?

[Andy Hughes]

I was just told by a tax professional that I do not need to send my contractors 1099 forms. I have 38 rental units and have flipped 3 houses this year. My 1099’s for contractors totaled over $148,000. I was told since I have a w2 job and am the sole owner of my llc that it is all considered passive income so I don’t need to send them out. This doesn’t make sense to me. Anyone have any knowledge of this? Thanks