The above position is because you are "sharing bed/bedroom" --- if you were to segregate an area of the house exclusively for his use, then you can charge him rent for the exclusive area that he rents ( he does not get to deduct the rent paid , because that is personal expense but you get to declare the rental income and pay taxes on it ) --- just look upon this is sharing expenses and no deduction for him and no income for you --- the old "KISS" principle
