Adult "son" & family living with me

[michiganrottmom]

My significant other & I have been living together for many years.  His son lived with us growing up & I consider him my son, but "technically" he is not.  He and his family of 5 moved back in with us this year.  We are covering all the expenses, except for food for them.  To feed their family, they are getting state aid.  We recently asked that they start contributing a small amount to help with the living expenses.  They said if they do that they want to claim it as "rent" with the state. 

Since I am the sole owner of the home & not "technically" his mother, would that count as income for me? 

Thank-you.

[tagteam]

You can consider the "small amount" to be expense sharing and not reportable on your income tax return.

Regardless, you might want to consult with a local tax professional.

See https://taxexperts.naea.org/expertdirectory

[TomD8]

Per IRS rules, the money they are giving you is not "rent" since you are not renting the property to them at fair market value.  When a property is "rented" below FMV, it is considered personal use of the property.

The money you are receiving is expense-sharing and is not taxable income to you and not reportable on your tax return.

[michiganrottmom]

Thank-you.  I appreciate your replies!!