You can generally use Schedule E (Form 1040), Supplemental Income and Loss to report income and expenses related to real estate rentals.
Landlords may limit the number of people living in their property as long as they are not violating any discrimination laws. A landlord has the right to prevent tenants from subleasing their property unless a lease allows it.
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.
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.
California law requires tenants to seek explicit, written permission from their landlords to sublet if it is not already allowed in the lease. Landlords have the right to approve or deny these requests unless prohibited by a local ordinance.
Subletting Can Impact Property Values Parking becomes difficult, there are higher utility costs, and the neighborhood won't be as appealing to prospective buyers.
A Host may include the owner or a lessee if the lease allows for subleasing for less than one month. A Host may only hold one license at a time, and a Host may not operate more than one dwelling unit for STRO at a time within the City of San Diego.