No, cleaning fees are not normally considered part of the gross rental income. A property management company should issue a 1099-MISC to landlords for your gross amount of rental income. Per IRS the 1099-MISC Form is used to document payments of over $600 for rent paid to owners as well as attorney fees paid for rental business activities such as evictions.
If you include the cleaning fees in the gross rental income, the landlord can take those as a deduction on his tax return as cleaning fees expense.
