I share a space with two others. They give me their portion of the rent payment and I pay the full rent to the landlord. Is that income?

[PaulaM]

No, that sounds like you have roommates. If you aren't keeping the rental payments for yourself (turning it over to the landlord), then that is not rental income. However, if you are renting a part of your space to others and they pay more than their proportionate share of rent to you, then that would be rental income to you. Ex: You lease a space for $1200. Roommates share would be $400 each. But you charge them $600 each instead. The $200 ($400 for both) is rental income to you.

[SweetieJean]

OP is asking from TT Self-Employed. This sounds like a business rental, as Op used the word "space," not home..

[PaulaM · Accepted solution]

No, that sounds like you have roommates. If you aren't keeping the rental payments for yourself (turning it over to the landlord), then that is not rental income.

However, if you are renting a part of your space to others and they pay more than their proportionate share of rent to you, then that would be rental income to you.

Ex: You lease a space for $1200. Roommates share would be $400 each. But you charge them $600 each instead. The $200 ($400 for both) is rental income to you.

[adelmancilla]

I have a question here. Then the person need to declare the total lease payment or only the portion he/she needs to pay?

[SweetieJean]

Declare where? Is this for a business?  Or for a state tax rent deduction/credit?