If tenant pays the bank directly do I have to count as income?

[soccerocket]

If tenant pays their rent by making the check out to the bank directly, do I have to count as income?

[NCperson]

and you are the owner of the property, right.  then 'yes'.

[krmsv]

Describe by paying the bank directly.  Does the money go into your account or escrow?  Yes, it counts as income.  Are they paying fees for an auto loan they are applying for themselves?  No it doesn't count.

[soccerocket]

I mean, they write the check to Citimortgage and the check goes directly there.  Never goes into my bank account.  Essentially they are paying the mortgage for me.  

Im not sure what your saying about an auto loan?  Im talking about a mortgage.... house loan.  The loan is in my name.

[NCperson]

please read the link below from the IRS and note this specific comment: 

Assignment of income.  Income received by an agent for you is income you constructively received in the year the agent received it.  If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the party receives it. 

https://www.irs.gov/businesses/small-businesses-self-employed/what-is-taxable-and-nontaxable-income

So whether your tenant pays your mortgage, pays fees on your auto loan, pays your medical bills, your groceries, or whatever else, that rent payment remains part of your taxable income.  You are agreeing with the tenant (the third party) to make payments to your agent (bank, grocery store, doctor, etc.)

hope that clarifies things 

[krmsv]

Yes, I agree.  The income then needs to be reported.  Basically the auto loan scenario I was making there was, it is something that had nothing to do with you.