I receive mnthly room and board checks from a rep payee for a man with cognitive disabilities who lives with me and is on social security disability. How do I file this?

[amundsmj]

A man with cognitive disabilities lives with me. He receives social security disability. He has a representative payee in place. Payee services receives his monthly social security disability payments. Payee Services sends me a check every month to cover his room and board. That money pays his portion of rent, utilities, and food. How do I file these monthly checks?

[DianeW777]

If the money is for room and board then it would be considered rental income. Report the income and related expenses, however if you are  not renting at what is considered fair rental value (TurboTax can help you with that when you prepare your return), then the expenses will be limited to the rental income.  Answer all the questions and TurboTax will handle and limitations required.

• Where to report rental income and expenses?

If any money is received for providing care, this would be considered self employment, or wages if a W-2 was received.