Are you sub-letting the entire property? All 100% of it? (Meaning that you did not live in it at all for one single day?)
Generally folks I see with a situation like (or similar) to yours have someone who lives with them so the rent can be paid in full and on time each month.
It's usually best to just treat it as a "cost sharing arrangement" and report nothing concerning the sub-let of that extra bedroom. But if you're in a state that offers a renter's credit and the room mate wants that credit, then you're required to report the income. Then in some states you have to register with that state as a rental property owner, in order to be able to issue a valid renter's credit certificate. This can create an even bigger issue with registering, since you don't legally "own" the property being rented out.
