i am a new landlord . i rent a small condo apartment i own. it seems to me that it is pretty simple to get a way with not declaring rental income on your income tax returns. (not that i have any intention of doing that, of course) it’s not like you get a W-2 or a 1099 that the government knows about. all i get is a check from my tenant every month. how would the government know whether or not I’m renting out my apartment. aren’t i correct? am i missing something.