if you treat your rental property as a trade or business, yes, you need to issue a 1099-Misc to him for the payment of 600 or more during the tax year.
http://www.auburnmainecpa.com/1099s-required-small-landlords/ The AICPA tried to clear up the confusion among its members with an article about 1099 requirements for rental properties and also wrote a open letter to the IRS in 2013 to express its position and request further guidance. It is the position of the AICPA that landlords only need to file form 1099 when their rental activities rise to the level of a trade or business (Porter). This means that most owners of rental properties who are not engaged in other real estate businesses do not need to file 1099 forms. In the letter, the AICPA proposes changes to the language of the form and instructions that would clarify this point.
不是劳模给你1099是你要发1099给他同时报1099给IRS。就跟雇主发你W2一样。可惜劳模都不知道有没有身份有没有SSN。一年少于600刀给这个人就不用发1099了。IRS用于防止逃税的。