Do I need to declare cost sharing in one household as rental income?

[farmf005]

Me and my girlfriend own our home. My brother lives with us. He chips in for some of the costs to maintain the home, and other household expenses. Do his contributions constitute rental income?

[SweetieJean]

Did he sign a lease with you?

[xmasbaby0]

No.  That is just family cost sharing that does not need to go on a tax return.

[farmf005]

No lease, he has his own room but the rest of the house is communal living space.

[DawnC0 · Accepted solution]

No, cost-sharing does not need to be reported on your tax return.   His contributions to the household expenses are not considered rent.