Rental Expenses when renter is a family member?

[SensibleandHourly]

Hello Community, 

My customer's mother had a debilitating stroke which necessitated a permanent move into her son's home. She does pay rent, and they have the documentation for that. Would he be eligible for a portion of any of the home expenses in that situation as a rental income expense? Or not, since she is family? 

Thank you, 

Dawn 

[dascpa]

Relationship matters if it's non-FMV rent. If it is FMV rent then it is treated as any other normal rental of a portion of a home. The landlord should have a lease.  If the mom cannot sign then the POA should sign.  Many people rent out a room or rooms to others so it is not uncommon.  Just make sure all is above-board.

[sjrcpa]

If she had a debilitating stroke, she probably is not having exclusive use of part of the home. Family is taking care of her.

Expenses for use of common areas are not deductible.