<prompt> Human: Heres the situation. I am renting a 2br2ba condo in New Hampshire. I signed a lease with the landlord stating that I owe her rent each month and as long as she gets paid, she does not care how many people live in the condo. Because I have a spare bedroom, I rent it out. I receive 50 of the rent from my roommate and I contribute the other 50. At the end of every month, my roommate cuts me a check, I deposit it into my checking account and then I cut a check in my name with the full amount and mail it to my landlord. Do I have to pay taxes on this rental income even though I am sending 100 of his contribution to the landlord?  <response>: Yes you have to pay taxes on rental income, but what you described is not rental income. 