<prompt> Human: I own a condo, and recently my girlfriend moved in and my roommate moved out. I have typically rented out the spare bedroom to help with bills and have paid taxes on this income. Were not in a domestic partnership or civil union, so I doubt that my situation has changed. This may be wishful thinking, but do I still have to report her paying me as income on my taxes?  <response>: The answer I generally for these types of situations is generally that you are supposed to but few people do. Not advising you not to do declare income. As others have stated, if you are merely allocating living expense then it may not be taxable as income. 