Landlords restrict subletting because they want control of who's in their properties. You wanna sublet so you can get out of a lease, so your standards are somewhat reduced. You might not care about security of the place, you might not care about the subletters background, he has a lease with you not the landlord.
The Bottom Line: Utah laws do not explicitly permit nor prohibit sublets, so you must follow the terms of your lease. If your lease prohibits sublets, then sadly, you aren't allowed to sublet. You should always obtain written approval from your landlord prior to subletting. Check your lease.
San Francisco, Oakland and Berkeley passed laws to protect renters in roommate/subletting situations. If you live in one of these cities, your landlord can neither deny you the right to nor evict you for replacing a roommate or subletting a room without their consent.
The terms sublet and sublease are often used synonymously, but they have very different meanings. The gist is that a sublet occurs when you find a new renter for the property who will sign a new lease with the landlord, while a sublease occupies the space without signing a lease directly with the landlord.
Under California law, unless the lease specifically prohibits subletting, tenants may have the right to sublease their rental unit. In this case, you would not be able to unreasonably withhold consent.
In Utah, tenants can sublet if their lease does not specifically prohibit it. They must obtain written permission from the landlord before proceeding. The landlord has the right to screen and approve potential subtenants.
Subletting Can Impact Property Values Parking becomes difficult, there are higher utility costs, and the neighborhood won't be as appealing to prospective buyers.
You can generally use Schedule E (Form 1040), Supplemental Income and Loss to report income and expenses related to real estate rentals.