Do I need to send 1099’s?

[Maria Lamb]

I purchased a fixer apartment house, unoccupied, in 2020. It will be ready for occupancy in early 2024. My accountant said I didn’t need to issue any 1099s yet because the property is not in service as a rental. This doesn’t seem right to me, but she is the professional.  In 2022, I paid one contractor about $25,000 (No 1099 issued) and in 2023 I have paid out about $100,000 to several contractors. 

Do I need to send them 1099’s?