I own a town-home that my mother lives in, she pays the mortgage and home association fees. I live in an apartment downtown, does this count as "renting" to her?

[mille3rn]

My mother pays the mortgage and HOA fees, while I live in my own apartment downtown. The HOA doesn't allow rentals, does this count as me "renting" to my mother, since she'd still be living there if I lived there or not?

[SweetieJean]

"The HOA doesn't allow rentals" Not tax related, but check the HOA rules. They may specify that the unit must be owner occupied.

[Critter]

If the HOA doesn't allow rentals then you don't have a rental to report.

[Critter]

I would call it a second home that family lives in and helps with the bills so nothing is reported on a tax return. Now if you actually rented it for fair market value then you could report it on a Sch E but until you do you can still take the property taxes and mortgage interest on the Sch A.