jeffmcpa2010
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 11
		
	
				
		
	
		
			
    
	
		
		
		05-22-2023
	
		
		04:50 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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Actually it may depend on whether the rental activity (even if reported on schedule E) reaches the level of activity to qualify as "trade or business".
What I have been advised at multiple CPE Classes if if you want the activity to qualify for the 199A deduction as a Qualified Business Income, you had better be issuing 1099's just as any other business would.
Prior to 199A many residential landlords would claim not to be a "business" and not file 1099 forms.