Hmmm. I noticed the all caps RENTING. Its a small business but we have real tax people and we've always done it with a 1099-MISC. I always viewed it as home office reimbursement but maybe the distinction between those two is more important than i had considered. We dont have "rental agreements" or anything formal. Just a monthly payment in addition to our salary (which is called "home office rental" in our bookkeeping. Reimbursement of other stuff (paper, ink, computers) is done separately.
