Rent Expense Rent is any amount you pay for the use of property that you do notown. In general, you can deduct rent on Schedule C or C-EZ onlyif the rent is for property that you use in your business. If you haveor will receive equity in or title to the property, you cannot deductthe rent. Unreasonable rent. You cannot take a rental deduction for rents that are unreasonable.Ordinarily, the issue of reasonableness of the rent will not ariseunless you and the lessor are related. Rent paid to a related personis reasonable if it is the same amount you would pay to a stranger foruse of the same property. A percentage rental is reasonable if therental paid is reasonable. Related persons include members of your immediate family, includingonly brothers and sisters (either whole or half), your spouse,ancestors, and lineal descendants. For a list of other relatedpersons, see Publication 538,Accounting Periods and Methods. spielen online kenoRent on your home.If you rent rather than own a home and use part of your home asyour place of business, you may be able to deduct the rent you pay forthat part. You must meet the requirements for business use of yourhome. For more information, see luxury hotels in GdynaBusiness Use of Your Home,later. Rent paid in advance.alberghi a 3 stelle LevocaGenerally, rent paid in your business is deductible in the yearpaid or accrued. If you pay rent in advance, you can deduct only theamount that applies to your use of the rented property during the taxyear. You can deduct the rest of your payment only over the period towhich it applies. More information.For more information about rent, see chapter 7 in Publication 535,Business Expenses.