Yes, corporation is listed on the rental agreement as the tenant. The individual pays from their account and then submits for reimbursement and the corporation pays them 100% of the rental cost via a reimbursement. I am not sure why it was set up this way but it was like this before I got their books. It does not seem right to me based on us code but not 100% on where to go next with this as they are most likely going to need to change how things are done moving forward and how things are categorized and reported for the individual.