Taxes-by-Rocky
Level 7

I know this is semantics with respect to your questions but.....what does it mean to "own an apartment?"

I say this because, as implied above, you might want to obtain specific information with respect to his ownership interest in the property (i.e., does he actually own a deed to the real estate, an interest in a cooperative of some type, etc. - all of which may impact the reporting).  I realize he may have collected the funds.