Services normally provided by landlords include furnishing heat, light, water, elevators, painting, repairing and redecorating, maintaining and replacing items furnished, collecting trash and garbage, cleaning hallways, common bathrooms, and entrances and cleaning the premises after the tenant leaves. These types of services are not considered personal services for the convenience of the occupant; rather, they are ordinary services performed by landlords.
When you provide these services to your tenants, the rental income is not counted as earnings.
Last Revised: March, 2001