When the client and the tenant(s) occupy the same building, rental expenses may not be divided easily because the expenses are not billed separately. When this happens, use the number of rooms occupied by the tenant(s) compared to the total number of
rooms in the building to figure the percentage for expenses. For example, if the tenant(s) occupies 5 out of 12 rooms, the expenses of rental are 5/12 of the total expenses.
Illinois Department of Human ServicesJB Pritzker, Governor · Dulce Quintero, Secretary
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