Linda Jenkins O'Rourke CPA, PA

Certified Public Accountant
Clearwater, Florida

Notice 2009-44 clarifies that, under section 1.42-10 of the Income Tax Regulations, utility costs paid by a tenant based on actual consumption in a sub-metered rent-restricted unit are treated as paid directly by the tenant for purposes of section 42(g)(2)(B)(ii) of the Internal Revenue Code.
 
Notice 2009-44 will appear in IRB 2009-21, dated May 26, 2009. 

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