Security Deposit의 이자 tax 처리 (NJ)

Since the interest earned is claimed as income by the landlord, such paid interest is
usually TAX DEDUCTIBLE as an EXPENSE.

Miscellaneous 또는 Other Business Expenses로 처리하시면 됩니다

https://ttlc.intuit.com/community/taxes/discussion/i-earned-interest-on-my-tenants-security-deposit-i-am-required-to-pay-the-tenants-this-interest-when/00/747733#