thanks a lot, i guess it is not the smart thing to do then, just

thanks a lot, i guess it is not the smart thing to do then, just another question. if two persons trade their house to live, do they need to pay tax. for example, A has a house in houston, but he need to work in chicago, he rent a house from b with monthly rent of $1000. while at the same time, b has the house in chicago, but he has to work in houston, so, he rent the house from A in Houston with monthly rent of $900 or $1000. do they need to pay tax if the rent for both are same or if the rents are different.