jeffmcpa2010
Level 11

Actually it may depend on whether the rental activity (even if reported on schedule E) reaches the level of activity to qualify as "trade or business".

What I have been advised at multiple CPE Classes if if you want the activity to qualify for the 199A deduction as a Qualified Business Income, you had better be issuing 1099's just as any other business would.

Prior to 199A many residential landlords would claim not to be a "business" and not file 1099 forms.