So, that is my reasoning based on my reading of the paragraph. I hope that is correct.
Just understand that an individual's "reasoning" doesn't play out well in tax court, should you get audited. If you're claiming 50% as being exclusive to the renter, sooner or later it's going to catch up to you and the fines and penalties are going to be much, much more costly that what you may have "saved" by making your "reasonable" claim. Not saying this will happen. But if you keep this up for say, the next 10 years you can fully expect it to happen.
Remember, while a tax payer can only amend a return a maximum of three years back, the IRS can audit for up to 10 years back, and more if they have "reasonable suspicion" of fraud. You claiming a paying renter that pays rent to you, as a dependent is more than enough for "reasonable suspicion" from what I see. But then, I don't claim to be a lawyer or tax expert by any stretch of the imagination either. I just want you to be aware of the possibilities here, no matter how slim we think those possibilities are.
