Yes, you should include prepaid rents received by your agent and reported on Form 1099-MISC.
This income falls under the IRS definition of "constructive receipt," in that the funds are available to you without restriction. You do not need to have physical
possession of those funds. For tax purposes, constructive receipt is the same as actual
receipt of income. If you authorize someone to be your agent and receive income
for you, you are treated as having received it when your agent receives it.
Refer to IRS
Pub
538 - Cash Method, Constructive Receipt
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