Rental income from live-in elderly parent

[chs86]

My elderly mom lives in my home and pays monthly rent (well below market considering the size and value of my home, to which she has full access), plus an additional amount for supplies (food, etc.).  The rent is mainly for the purpose of sheltering some of her savings.  Where do I report the rental income, and is it considered rental income per se, or simply other income?

If it's "officially" rental income, do I then need to calculate the expenses for the portions of the home she "uses?"

[DoninGA · Accepted solution]

That is just members of a household sharing expenses, it is not rent so is not reported on a tax return.

[chs86]

Thank you for the lightning quick reply!