1099s for Property Managers

[Josef Torkelsen]

I have a question about filling out 1099s for my property managers. Should the amount on the 1099 just be for the income/compensation we paid directly to them (lease commissions, renewal fees, and management fees) or do we also include the amount of funds sent to them for contracting services performed through them?

For example:

Property Manager issues end of yr statement with the following two line items - Management Fee $1000 - Repairs (PM contracted vendor) $1000 Should the 1099 be for $1000 or $2000? Appreciate any help or guidance!