I sublet my apartment that I do not own. My subletter paid the rental company directly during the subleasing period. Does this count as *my* income?

[sbear]

I was out of the country for a while so I sublet my apartment for 8 months. I sublet my apartment through the rental company that I rent from, (my subletter wrote up a subleasing agreement with my rental company) and my subletter arranged monthly rent payments with the rental company directly, so that I was not involved in the exchange of rental money between my subletter and the rental company. I did, however, collected one month's rent as security deposit for the duration of the sublease then returned it at the end.

Does the monthly payments my subletter made to the rental company for 8 months still count as *my* income? 

Thanks!

[WillK · Accepted solution]

No, the rental payments made from the rental party to the management company is not considered your income. You were not involved in any aspect of collecting or renting out your apartment. You do not need to claim any of this on your return.