Another paid manager question

The manager of my newly-inherited smallish mobile home park receives free rent and utilities in exchange for his work.  He also receives $150. cash per month. Can I claim these as expenses on my income tax?  Or does the IRS have some formula to calculate these into wages requiring worker’s comp and 1099s?

I’m not an accountant, but you can’t claim rent you didn’t receive as an expense.  the $150 a month you pay him you can.JMHO.