Running out of time for 1099s

[Juan Rodriguez]

Hello,

I've been a landlord for many years, but in 2022 we bought, rehabbed, and started operating a short term rental, so we have paid several contractors over $600. This year I also paid over $600 for property management and my CPA. Do we need to send a 1099 to all of the people that I paid over $600 in relation to our real estate work, including property manager, CPA, and home rehab/repair contractors? Most are not corporations, which I know would be exempt from needing to send a 1099. The STR is in Texas, so I assume I don't have to send the 1099 to Texas tax department, just the IRS and the contractor. Is this assumption correct?

It's worth mentioning that my wife is able to qualify as REP for 2022 tax year

And I know I'm running close to the end of January deadline, which I'm nervous about. It slipped my mind until this week. Ouch!