Taxable income

[Mtgiedd]

My son gives me $645 a month to pay for his phone bill and insurance plus to help me pay for my HOA expenses he doesn’t live here anymore is this taxable?

[DoninGA]

No, that income is not taxable.  Those are gifts to you from your son and gifts received are not reported on a tax return.

[NCperson]

and most of what you asked about isn't even a gift! if he is reimbursing your for his fair share of the phone bill and his insurance, that isn't even a gift!