Do you 1099 tenant that gets discounted rent for maintenance work

[Jennifer Rysdam]

I have a tenant that gets a $200 discount on his $500 rent for taking care of the lawn and snow. I'm not sure if I should 1099 him for the work ($2400) and still count the whole rent ($6000) amount as rent, or if I should just count it as less rent and not do the 1099. I think the lower rent amount would affect the value of my property, but I also don't want to discourage him from wanting to do the work by 1099'ing him. What do the rest of you do?