@tututu1 I go back to this comment above:
Roommate rental
If this is merely a cost sharing arrangement where the amount paid is below fair market rental, there would be no reportable income to you. If the “rent” amount is fair market value, or more, there is still some question as to whether you even have to report it, as it almost always comes out zero. Most people take the attitude that it is not income; it's just room mates sharing expenses and ignore it.
1) how much would your house rent for if you rented the whole thing out (and you didn't live there)?
2) how much are you charging your roommate? (and I assume he has run of all the common areas).
3) if 2) divided by 1) is less than 50% then it is below fair market rental.
start there and note the comment in bold.
