Recipients of Rent or Royalty payments must complete a Form W-9 to be kept on file by the department.  Payments for Rents and Royalties are reportable on annual Form 1099.  For non resident aliens Payments for Rents and Royalties are reportable and taxable.

For further advice please go the IRS website instructions for Form 1099 Miscellaneous income.  http://www.irs.gov