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Thank you. Could you possible provide me some backup rules to have the person who receive the rent will report rental income, pls? I'm very satisfied with 2nd answer. Thanks again.
For US rules related to reporting rental income and rental expenses - see IRS publication 527 - www.irs.gov/pub/irs-pdf/p527.pdf
In general, under the anticipatory assignment of income doctrine, a taxpayer who earns or otherwise creates a right to receive income will be taxed on any gain realized from it, if the taxpayer has the right to receive the income or if, based on the realities and substance of the events, the receipt of the income is practically certain to occur (i.e., whether the right basically has become a fixed right), even if the taxpayer transfers the right before receiving the income. See for reference - http://www.irs.gov/pub/irs-wd/1148003.pdf Ferguson v. Commissioner, 174 F.3d 997 (9th Cir. 1999); Jones v. United States, 531 F.2d 1343, 1346 (6th Cir. 1976); Kinsey v. Commissioner, 477 F.2d 1058, 1063 (2d Cir. 1973); Hudspeth v. United States, 471 F.2d 275, 280 (8th Cir. 1972); Estate of Applestein v. Commissioner, 80 T.C. 331 (1983); Lucas v. Earl, 281 U.S. 111 (1930).By contrast, the mere anticipation or expectation of the receipt of income is insufficient to conclude that a fixed right to income exists. S.C. Johnson & Son, Inc. v. Commissioner, 63 T.C. 778, 787-88 (1975).
See also here - http://www.lawgame.net/pdf/dtax.pdf