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Are real estate rental payments (i.e. office space) paid to a real estate agent or property manager reportable on a 1099 form?

The Instructions  for Forms 1099-MISC and 1099-NEC state the following:

Rents

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.

Source:

Instructions for Forms 1099-MISC and 1099-NEC

Additional Sources:

IRS regulation section 1.6041 – Information at source

IRS regulation section 1.6041-3(d) – Payments for which no return of information is required under section 6041

IRS Regulation section 1.6041-1e(5) Example 5 – Return of information as to payments of $600 or more