St. Ambrose University: What if a tenant pays a landlord expense and deducts it from rent?

DIRECT ANSWER

Source guidance recorded on 2026-10-15. Confirm the applicable policy year, cohort and property jurisdiction before relying on time-sensitive facts. This is general U.S. financial or tax educational guidance from the cited authority; school-specific eligibility, loan terms and an individual tax outcome are not established.

The landlord generally includes the tenant-paid amount in rental income and may deduct the underlying expense if it qualifies as a rental expense.