No, the rent from the sublease would not be a reimbursement, since it is not "given back" to you from the landlord.
However, if you are not renting to make a profit, claiming the income on Schedule E could be problematic BECAUSE you would not be able to properly account for depreciation and entering it into TurboTax would be difficult.
Here is a link to an answer for claiming it as rent on Schedule E.
Here is a link to an answer for claiming it as expense and income on your business return, such as Schedule C.
I would lean towards claiming the entire rent paid as an expense, and claiming the rent received as income. The final dollar amount that results will be the same as if you subtracted the rent received as a reimbursement, but more correct since the amount of rent you paid and report on your return will match the amount of rent received by YOUR landlord on their return. You also will not need to enter the rental as an asset.
Enter the rent you receive from the sublease as income.
@Lisa R2
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