Income from a sublet of a rented property

[lx4]

I rented my property to my parents for a nominal (under market rate) rent. They ended up subletting it at market rate to someone else and keeping that rental income for themselves.

For my taxes, do I just report the nominal rental income my parents paid me or do I also have to report the income from the sublet my parents did?

[Bsch4477]

Just report the income you actually received. 

[Carl]

As @Bsch4477 said, you only report the income you actually received. Your parents are responsible for reporting any income they received from a sub-let.

[Mike9241]

@lx4 The following thread has conflicting views as to whether the rent is taxable income

https://accountants.intuit.com/community/proseries-tax-discussions/discussion/below-fair-market-valu... 

[Critter-3 · Accepted solution]

Renting below market rate means you have  a "not for profit"  rental where the income & expenses  do not get reported on a Sch E.  Income goes on the Sch 1 and the expenses (limited to the income) on the Sch A.  

Read all about it ... starting on page 16    https://www.irs.gov/pub/irs-pdf/p527.pdf