When reporting rents on 1099-MISC in box 1, is it just the base rent that is reportable? Or do you report CAM charges as well (common area maintenance fees)?


You report gross rent payments in box 1, which includes all payments made to the landlord as part of your rental agreement, including CAM, taxes, utilities, etc.  In turn, the landlord can typically deduct most of the CAM as a business expense. This was confirmed by IRS Information Officer Miss O’Roake (ID # 0269880).

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