What is the difference between a roommate situation and and shared living expenses?

[c-mills73]

Share home with two friends.  They pay utilities and set monthly amount.  I pay taxes, maintenance, all other expenses.  Are we roommates or sharing household expenses.  What is the difference?

[DustinTS]

Here is some information that might be helpful for you.

https://ttlc.intuit.com/replies/4838699

If you want to consider the amount received as rent, then it would be a not-for-profit rental which is covered in IRS Publication 523 on page 16 - https://www.irs.gov/pub/irs-pdf/p527.pdf#page=16

"If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year."

Otherwise any amounts received from your room-mate is shared expenses and not reported on your federal tax return.
You can still deduct the mortgage interest and property taxes as itemized deductions on Schedule A of the tax return as the owner of the property.