Are 1099s required for property managers or landlords?

[Lacey Hunter]

Help!  I'm in WA state and have invested in residential real estate for several years - all management is done via a 3rd party.  I just caught wind of some changes to the tax code that might make issuing a 1099 required (from the landlord, me, to the property manager).  

This seems off to me though, because management fees are already reported by the PM on their own tax records...sources online seem to vary by state / not refer back to the actual tax code.  I would be so appreciative of any guidance or thoughts!  Thanks in advance!

[Nathan Gesner]

Quote from @Lacey Hunter:

Talk to your CPA. I'm not aware of any law requiring the Landlord to issue a 1099 to the Property Manager.

The PM collects the money and pays it to the Landlord, which is why the PM sends the Landlord a 1099. The Landlord typically doesn't pay any money back to the Landlord so a 1099 would be unnecessary.