I work in my landlords store and rent a home from him. He is deducting half my paycheck each payday to pay rent. Is the money he deducts considered income for me?

[rjs · Accepted solution]

Yes, it's income. It's part of your pay. It's the same as if you lived somewhere else, got your full pay, and then wrote a check for your rent. It doesn't matter that the rent is going to your employer. Getting paid for working in the store, and paying your rent, are two separate transactions.

[Hal_Al]

How is your landlord going to report your income, for tax purposes; W-2, 1099-NEC or just leave it up to you to report it?  If a W-2, he should include the total amount paid (before the rent deduction) in box 1 of the W-2.