Like so much in accounting and taxes, if depends.  What it depends upon is how you handled it when you paid it.  If you went ahead and called it Rent Expense and took a deduction for it, yes, you’ve got to count it as income (or as a reduction to the current year’s Rent Expense).  If you followed GAAP and debited this amount into an asset account when you paid it, you’d simply decrease that asset account and it would not be counted as income to you.  You’ll need to look back and see how you handled the original transaction.  If you have a tax professional who prepares your returns for you, he can make sure you interpret the transactions correctly.