Site: nolo.com
... On December 31, 2022, you mail a rent check to your landlord for $12,000 to cover all of your 2023 rent ... Your landlord doesn't receive the payment in the mail until January 2, 2023. ... Also, your landlord doesn't have to pay tax on the $12,000 until 2023 because he didn't get the rent ... Before you prepay expenses in this way, let the payee, whether your landlord or other person or company ... Most landlords and others are more than happy to accept payments in advance. ...