Per the IRS:
"If your tenant pays any of your expenses, the payments are rental income. You must include them in your income. You can deduct the expenses if they are deductible rental expenses."
https://www.irs.gov/businesses/small-businesses-self-employed/rental-income-and-expenses-real-estate...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
