Here is the link:
http://www.trexglobal.com/property-management/real-estate-news/news/landlords-and-rental-property-owners-need-to-issue-1099-misc-for-rental-property-expenses
http://www.trexglobal.com/property-management/real-estate-news/news/landlords-and-rental-property-owners-need-to-issue-1099-misc-for-rental-property-expenses