I think you mean you own a duplex and rent one unit for $600 and your mother stays in the other unit for free. If so, you would report the rent received as Other Income on your tax return, since the rent is below market value.
You would report the rental income in the Less Common Income section, then Miscellaneous Income, 1099-A, 1099-C, then Other Reportable Income. You can deduct the mortgage interest and property taxes if this is a first or second home you own, and you would enter them in the same place your enter them for your primary home, in the Your Home section in the Deductions and Credits section. Any other rental expenses would only be deductible as miscellaneous itemized deductions, but only up to the amount of the rental income less mortgage interest and property taxes.
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