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Are Emergency Rent Assistance Payments Reportable to the Patient or the Landlord?

September 14, 2026
September 14, 2026

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Q. We pay emergency rent payments on behalf of patients who need financial assistance. I believe it's a grant program (checking on grant requirements after reading other Ask the Expert questions). We collect a W-9 from the landlord and issue a 1099-MISC based on the landlord's tax classification for rent. Should the patient also submit a W-9 as the beneficial recipient of our payment, assuming the grant documents don't exempt it? We hadn't thought about it the same way as a legal settlement…

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