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I am a renter who received Emergency Rental Assistance payments from a Distributing Entity for use in paying my rent. Are these payments includible in my gross income

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No. Emergency Rental Assistance payments made to eligible households are not considered income to members of the household. This exclusion applies whether the payments are made directly to the renter or on the renter's behalf to the landlord, utility companies, or for home energy expenses.

Sources:
§ 139. Disaster relief payments
Publication 525 (2023)

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