Just sent a 1099 to my former tenant and the IRS showing the amo
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North Cape May - Just sent a 1099 to my former tenant and the IRS showing the amount of unpaid rent he received from me as housing allowance that now must be considered as income. Let him hire and PAY for a tax professional to tell the IRS that it isn't income. Or just don't include it in his tax return and explain why he did not declare it, therefore an omission of fact. Either way, good luck.