1099-misc income

I assume the 1099 reports this as Rent?

If that is reasonable fair market rental for the unit you are renting, report the income on schedule E and take your expenses also on that schedule.

But if the $100 is far less than fair market rental, report the income on form 1040 line 21 and any expenses, not to exceed this income, on schedule A as a miscellaneous deduction subject to reduction by

Why are the payments in your name and not in the name of the disabled roommate?

How can he do that? He's not the landlord!

Well, he might indeed be, if the payments by the state were indeed for rent. and from the tenor of the OP's question, viz "I have a disabled room mate who qualifies for rent assistance from the county in which we live."

ChEAr$, Harlan Lunsford, EA n LA

As a VITA/TCE volunteer I see several of these 1099's from the County in the name of the disabled person to the parent or caregiver as payment for the care of a disabled person. There is no indication of why the payment was issued

I do a C-EZ (or C) and off-set the income by otherwise unreimbursed costs of caring for the disabled person. The rationale for the payment is that if the recipient of the 1099 went to work the county would end up paying for custodian care.

The room mate has a disability but I do not care for this person. I just provide him room and board at my own residence. The program he is in makes him eligible to receive rent assistance. This rent compensation is payed to the person who charges the rent. I guess this is done to make sure the monies go where they are suppose to go.

I am not a business man so I have never filed a Schedule C, though I do have added expenses due to having this boarder.

-- Message posted using

Noted - but "roommate" isn't a relative or a caregiver position. I don't see how the person is in charge of the disabled's affairs...?

Now, that makes sense. Report on Schedule E as you are renting to him.

Download Form C-EZ from the iRS site. I think that you will find it self explanatory. If your net profit ($100 - your added expenses) times the number of months is less than $400 you will not have to file a Schedule SE. Expenses might be food, rides, extra heat and light because he is home while you are at work.

This (like jury pay) is another instance where no good deed goes unpunished.

If he pays the full rent and sublets to his roommate, then he _is_ his roommate's landlord.

Seth