If two totally separate taxpayers who do not file a joint return own a property jointly, then separate 1099s are the order of the day............but most likely such taxpayers will be deemed to be a partnership............code section escapes me, I think762.


Under that section, rental partnerships are allowed under certain conditions to not file a partnership tax return, but all partners are required to report their separate shares of each item that would be reported in the partnership return.


If two taxpayers are related,,,,,,husb and and wife........... they are deemed to own each others interest under the tax law, and therefore the 1099 limit is effectively halved.


You said that your tax man suggested each party receive their own checks, and then each would become subject to the 1099 rules separately.  That is not correct.   I again state that you tax person should read the law.

If you merely by happenstance happen to be complying with the law........, kudos.   

But your presentation was intended to say to OP to merely bypass the rules by issuing two checks to his landlord, that such is what your tax jperson was telling you to do...............and that is not within the law.