DanielV01
Expert Alumni

Investors & landlords

No, it's not your income.  Since this is rent paid to the landlord, and not to you personally, it is not income to you.  You formalized an agreement that the renting company allowed someone else to rent the apartment while you were away instead of you.  Since you returned the deposit you had collected, this is also not income.

With regards to your second question, it depends.  What the landlord in essence is reporting is that since you are the name on the contract and the rent was paid, you get credit for fulfilling your end of the contract.  However, if you claim rent in any way on your tax return (the Federal return does not have a rent deduction but some states do), you only will include in the return the amount of rent that you personally paid, regardless of what the CRP says.  I don't think you need to ask your landlord for a new CRP unless it is an official tax document (which it likely is not).

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