<prompt> Human: The roommate happens to be my boyfriend, and he pays me about 40 of the total monthly mortgage payment PITI in rent. Do I need to declare this on my taxes? If so, does that mean I can deduct repair costs and operating expenses like a landlord would, even though I live in the home?Edit: I appreciate everyones responses, although there doesnt seem to be a consensus. Wheres utaxmankeith when you need him?  <response>: The reason utaxmankeith is not responding is that it depends on the facts and circumstances. which we dont have all of. As long as you are not in it as a profit making business, my opinion is it shouldnt matter since he presumably has access to the entire house, even though he may have an area that is primarily his own. Even if you were audited, which would probably be based on the reverse lottery Taxpayer Compliance Measurement Program rather than any other source of information, as long as expenses were comingled there is no separation between providing a gift to someone in a romantic relationship which happens all the time with providing housing, as your transaction with the boyfriend is a not a pure business relationship. 