Starting January 1, 2011, if you get a 1099 for rental income, you will have to issue Form 1099-Misc to service providers. This is for any rental property which is a trade or business.  Now any and all of the services being provided to such rental property are eligible.  This will include the management company, the plumber, the electrician, the landscaper, and any other workers.

For 2011, this will only be individuals working under their social security number.  For 2012, it is expected that this will broaden to include corporations, too.