Beginning in 2011, rental property owners are required to issue 1099-MISC forms to any person that provides over $600 worth of services to their rental property in a given year.  It remains to be seen how much of an administrative headache this will be for the property owner, tax preparers, and accountants.  However, I can tell you that it will be less of a burden if your require your vendors to provide you with a completed W-9 form prior to performing their work.  It is much easier to get this information ahead of time rather than after the fact.