Yes,  that apparently was the advice from his previous accountant.  I believe it's been going on for 5/6 years.  I believe i would need to amend those prior years not sure this would qualify as a change in accounting since it is not correct.  That's why I am looking for some advice.

Roberta

Maybe that's why he wanted to find a new accountant. 

Could some of the expenses allocated to his unit be considered a management expense -- he has to be onsite to make repairs, collect rent and call the cops when there are loud parties?  Isn't he really overpaying his taxes, if he is counting his own rent as income?  He's not deducting it elsewhere, is he?

'Oh what a tangled web we weave/When first we practice to deceive'