@Strongsilence-CPA  "in the case of rent expense, a net amount won't match the amount on the 1099."

I don't know that IRS does any automated document matching for 1065's, but I'm trying to figure out what 1099 number would match what expense number.  Is the subtenant issuing them a 1099?  Are they issuing their landlord a 1099?

Are they making a profit on the sublease?  Say they are paying $20 a square foot for the space, and the subtenant is paying them $25.  Is the net rental income $5, or $25?  

Are you in a jurisdiction where rents are subject to sales tax?  Have they been paying it on the sublease income?  Sometimes there is matching at the state and local level, between returns showing rental income and returns showing rental sales tax.