Would I be required to report rental income if I subletted my own house out?

[tk01kj]

Say in 2018 I bought a 2-bed apartment and this apartment is my primary residence, I live in one room, rent out the other bedroom and the living rooms. Would I be legally required to report those rent received as income on Schedule E? 

If this apartment is my primary residence, what sorts of expenses listed on Schedule E can I deduct? Can I deduct auto and travel? Insurance? Fees? In line 17, utilities include the electricity, water, and internet bills correct, so I would deduct the total electricity, water, and internet (and trash too I guess) that I paid in 2018? What about repairs and supplies?

Is this considered itemized expenses? If I'm single I'll be taking a 12000 standard deduction, so do my total Schedule E losses need to exceed my standard deduction in order for me to take it?

How is depreciation deducted? How would I be able to measure the depreciation to deduct or not deduct?

[Hal_Al]

If this is merely a cost sharing arrangement where the amount paid is below fair market rental, there would be no reportable income to you. If the “rent” amount is fair market value, or more, there is still some question as to whether you even have to report it, as it almost always comes out zero. Most people take the attitude that it is not income; it's just room mates sharing expenses and ignore it. Family, as opposed to unrelated roommates, makes that position stronger.

Here’s what you may be required to do:

Report the income (enter at Rents & Royalties/Income & expenses from Rental Properties); and then deduct the expenses on schedule E (expenses are not Schedule A itemized deductions). If the room mate has full run of the house, and there's just the 2 of you, then half your expenses are deductible (mortgage interest, property taxes, insurance, utilities, repairs, and depreciation [if needed}). Your net income will usually be less than zero.

What you are NOT allowed to do, because it is your own home (you have "personal use") is claim a loss from this activity, to offset other income. Because of the "personal use rule", your deductions are limited to your income. Net effect ZERO.

[tk01kj]

So if the home was my personal used home, I am still able to deduct utilities, management fees, and even depreciation as long as I don't claim a loss? But if I don't report any income on this property, then I can't claim anything (since it'll be a loss if I deduct anything since no rental inceom)

[Hal_Al]

Yes,  you can deduct utilities, management fees, and even depreciation as long as you don't claim a loss.
Yes,  if you don't report any income on this property, you can't claim anything.

Either way you report 0 income and/or 0 deductions on your tax return.