Need advice

[hmclemore12]

Hi everyone. I'm new here and just need a little bit of advice. I am a property manager (new at this) for a friend who owns a couple of rental properties, and one of his tenants received $9,000 in emergency rental assistance from the state. I filled out the state's paperwork and used my information to file the w-9 in order for her to receive the assistance because he was out of the country at the time, but now that it's tax time I'm worried I made a mistake. None of the money went to me obviously, so I don't want to file it under my taxes as rental income. How do I show the IRS that the rental income belongs to the property owner, and not me?

[Carl]

As a property manager, I would expect you report your business income/expenses on SCH C (or possibly an 1120-S if your business is incorporated), assuming you are "in the business" of managing property that you do not own.  So you'll simply report the income on your business tax return.

Then your business will issue the property owner a 1099-MISC (NOT A 1099-NEC) with the amount reported to the property owner in box 1 of that 1099-MISC.

[Anonymous_]

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@hmclemore12 wrote:

How do I show the IRS that the rental income belongs to the property owner, and not me?

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You can show that the income belongs to another person and you are a nominee.

See https://www.irs.gov/instructions/i1099gi#idm140388153069760