Example 5. G is a rental agent who manages certain rental property on behalf of property owner H. G finds tenants, arranges leases, collects rent, responds to tenant inquiries regarding maintenance, and hires and makes payments to repairmen. G subtracts her commission and any maintenance payments from rental payments and remits the remainder to H. With respect to payments to repairmen, G is performing management or oversight functions and is subject to the information reporting requirements of section 6041. With respect to the payment of rent to H, G is subject to the information reporting requirements of section 6041 regardless of whether she performs management or oversight functions or has a significant economic interest in the payment. See § 1.6041-3(d) for rules relating to rental agents. See §
1.6041-1(f) to determine the amount that G should report to H as rent.
The answer to your second question is "I guess so." ========== A similar example is also in the 1096/1099 instruction booklet. Real estate agents acting as rental agents are covered too.
Note that in the above example, the landlord doesn't issue a 1099 for the agent's commission (because there was no currency flow in that direction).