The Instructions for Forms 1099-MISC and 1099-NEC state the following:
Enter amounts of $600 or more for all types of rents, such as any of the following.
- Real estate rentals paid for office space. However, you do not have to report these payments on Form 1099-MISC if you paid them to a real estate agent or property manager. But the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. See Regulations sections 1.6041-3(d) and 1.6041-1(e)(5), Example 5.