Yes. You are classified as having personal use of a rented dwelling unit.
This means it is treated like a vacation property. If it is rented 14 days or less, the income can be collected and there is zero reporting requirement.
If it is rented 15 days or more, then the expenses need to be allocated.
See IRS Publication 527 Residential Rental Property beginning on page 19 for worksheets for the expense splitting.
