A Form 1099-MISC is required to be issued only by a business that pays $600 or more to an independent contractor. If your rental activity is only an investment and not a business, you don’t have to issue a 1099. (There has been a law change several years ago that would have required investors to issue 1099s, but that law never went into effect and was ultimately repealed.)
For calendar year 2007, taxpayers covered by an HDHP may contribute up to the lesser of the annual deductible or $2,850 ($5,650 for family coverage).