Does my wife have to submit a return if we receive rental income?

If your wife earns under the threshold she would not need to submit a tax return, however it may be wise to do so given you are married in community of property and would have to give her name on your return.

Hello Tim

Thanks.

2 more things.

I had a tenant last year that did not pay for about 10 months, is this a debt that was incurred?

Do I record it, and the lawyers fees for eviction?

You can write off the lawyers fees as it is a cost incurred in legal fees related to income lost or potentially losing. It is not a debt incurred unless you have already declared the income to SARS?