When you rent to a family member below FMV, it is considered personal use of the property. The rental "portion" is zero. Any income you receive above cost-sharing is reported as Other Income on Line 8 of Schedule 1 of your 1040. It is not reported on Schedule E.
In this situation, the only expenses you may deduct (on Schedule A) are mortgage interest and property taxes.
If your daughter and boyfriend are simply paying a portion of the household expenses, the "income" does not have to be reported on your tax return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
