1099 reporting confusion. Question for Tax Gurus

[Chris Masons]

Ok, now I am really confused, last week there was a discussion as to if just a landlord receiving passive income (rental income) was required to issue 1099s and the general concensus was since they were not operating as a business or trade and the income was passive they were exempt.

I found this article which seems to say otherwise. To me it sounds like ANY landlord receiving rental income would be required.

Could some of the tax Gurus take a look at this link and comment?

http://www.journalofaccountancy.com/Web/20103537.htm

thx in advance