Rental_Income_and_Expense_Worksheet_2021
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A security deposit is not included in rental income when received if you plan to return it to the tenant at the end of the lease. If any amount is kept during the year because the tenant did not live up to the terms of the lease, include that amount<br>as rental income. If an amount called a security deposit is to be used as a final payment of rent, it is advance rent and is<br>included as income in the year received.
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Rental_Income_and_Expense_Worksheet_2021
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