Forms 1099-Misc are ISSUED when a entity pays $ 600 out, in a business environment.

Corps (except attorneys) don't get them because the law says it isn't required.  It's a simple as that.

ALL income is reported, whether one receives a F 1099 or not.

The F 1099 amount isn't reported separately anywhere on a tax return.

Those are the basics; go to IRS.gov, search for F 1099 & read more if you are still confused.

Your client's tenant paid your client so s/he issued a F 1099. 

Just make sure the amount is in the *correct* box.