My client has a tenant that is paying 1/3 of his rent by providing my client w/ personal services, another 1/3 with services of maintenance for the rental, and 1/3 by cash.  I'm clear that my client is earning the value of rent $ by these services whether for rental maintenance or for personal services plus of course the $ of cash  - BUT - how will this client (landlord) handle reporting the 'personal services' value back to the tenant - should there be a type of 1099-misc for this or is this the tenant's responsibility to report - ?   And to conclude, yes of course the client (landlord) will have to do a 1099-Misc for the value of the labor for rental services received.

Also - if anyone has any legal or IRS source for the personal services rendered for rent or any other type of need - ? ?   

Thanks - !