Shared living expenses vs rental income

[knownoise]

I own my primary residence, paying mortgage interest and property tax, and all other costs.  I want to lower my expenses by finding a housemate.  Is the money contributed by the housemate considered taxable rental income or shared living expenses that I don't have to report?

I have read a few questions and answers and am aware of the rules in in IRS Publication 523 on page 16 - https://www.irs.gov/pub/irs-pdf/p527.pdf#page=16.

What's not clear to me is if my activity will considered as a rental activity and what I need to do to avoid being classified as conducting rental activity.

If I do the following, will it be sufficient to prove that I am not conducting a rental activity?

1. Make it clear when I am looking for the housemate that I am not trying to make a profit, only want to lower my expenses.

2. Charge less than total expense (or 1/2 of total expense?)

If the market rent for a one bedroom apartment in my area is $2000 and my house is 3 bedroom and my total expense is $2500, what amount I charge would make it a for-profit rental activity?

[view2]

Is My Residential Rental Income Taxable and/or Are My Expenses Deductible?

This interview will help you determine if your residential rental income is taxable and/or if your basic expenses associated with the rental property are deductible.

https://www.irs.gov/uac/is-my-residential-rental-income-taxable-and-or-are-my-expenses-deductible