Lease bonus – If the taxpayer receives a bonus from a lessee for granting a lease, it is an addition to the rent. The taxpayer must include it in his gross receipts in the year he receives it.
Lease cancellation payments – If the taxpayer receives payments from the lessee for canceling a lease, the taxpayer must include the payments received in his gross income in the year received.
Payments to third parties – If the lessee makes payments to third parties on behalf of the taxpayer under an agreement, the taxpayer must include the payments in gross receipts when the lessee makes the payment. He then can deduct it as expenses on Schedule E or Schedule C, wherever it is appropriate.
Sales tax collected – If the taxpayer collects state and local sales taxes from the buyer, which is imposed on the taxpayer as the seller of the goods or service, including the amount collected in gross receipts.
If the taxpayer is required to collect state and local taxes imposed on the buyer, which is then turned over to state or local governments, do not include the amounts in gross receipts.