When you rent not for profit, then your deductions are listed the same as they would be regular renting, but they are limited to the amount of rent received.
As all the others have said, what you are describing in your situation is not rent. It is cost sharing. He is contributing to the household. If you were living with a significant other and split the mortgage and bills all 50/50, it would not be considered rent, it would be cost sharing.
Intent has a lot to do with it. Plus, you are sharing a home. The thing with tax laws, one minor change in the situation can actually make a big change in how something is classified. Your situation sounds like you could even claim your son as a dependent on your return...if he is only getting disability....you would not claim rental income from a dependent.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
