Is she paying you the Fair Market Value of rent in your area? If not, then this would be considered personal use and although the income would be reported if you are considering it rent, the expense...
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Is she paying you the Fair Market Value of rent in your area? If not, then this would be considered personal use and although the income would be reported if you are considering it rent, the expenses would not be deductible. You would report this as "Other income" on Schedule 1 instead of schedule E.
If she is paying the Fair Market Value for rent? If so, then the income and expenses would be reported on Schedule E. If she gets 1 bedroom and full use of the house, then you can use the bedroom method and say she is 25% of the expenses, or you can count the number of people in the home and allocate that way. Another method is the square footage method. The method that you use simply needs to be reasonable. You would not be able to allocate 90% of the home expenses to her when she has 1 bedroom. Where do I enter income and expenses from a rental property?
If on the other hand, this is simply her paying her share of the expenses, then this is considered shared expenses and it is not taxable income to you.
Also, since you are providing caregiving services to her, if part of the $1,300 is for caregiving, then this could be considered self-employment income which would need to be claimed on Schedule C.
Do be aware, that if she is paying you to live there and providing over half of her own support, you would not be able to claim her as a dependent on your return.