Renting out rooms to my home

I own my 3 BR home and have started renting out my 2 other rooms at a pretty low rate (rent is 600, local area 1 BR appts go for 950+). Do I have to report this income? If so, can I claim a portion of the house as rental property and a portion of the utilities, and also claim repairs done to the house due to damages?

 

Broken down to this;

Rent for each 600

Utilities split 3 ways

All residents have free access to all portions of the house 

I pay full for HOA (do not charge renters)

Mortgage is 1430/month (including H/O insurance  and taxes)

 

Followup question; where would I report this come tax time next year? And what should I be keeping to document for that time?