How do I claim common areas used by 2 roomers in my home? kitchen, dining room, Tv room, part of garage.

[bartonejb]

In addition to the exclusive use of their bedrooms, the roomers share many areas of the house with my wife and myself.

[Vanessa · Accepted solution]

Since the renters only have exclusive use of their bedrooms and the rest are areas you also use, you can't really deduct the entire house as an expense but you can use "any reasonable method for dividing the expenses"  

This means if there are a total of 4 people in the house and 2 of them are renters, then you can deduct 50% of the expenses for the time that the property is rented by 2 roomers.  So, if they rent the rooms for the entire year, then 50% of mortgage interest, property taxes, maintenance, etc, would be deductible.  If you rent it less than the entire year you would need to first determine the expenses for the time it was rented and then deduct 50% of the expenses during the time it is rented, not the full year.

You could also allocate the expenses based on the rooms in your house or the square footage of the bedrooms they are renting divided by the entire square footage of the home. 

https://www.irs.gov/publications/p527