I doubt it. Landlords have to count rent as aggregate gross income on their tax returns, and it's probably both fairly easy to get caught and fairly serious if

I doubt it. Landlords have to count rent as aggregate gross income on their tax returns, and it's probably both fairly easy to get caught and fairly serious if you do get caught. http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Rental-Income-and-Expenses---Real-Estate-Tax-Tips http://www.irs.gov/Businesses/Small-Businesses-&-Self-Em... (If you're just subletting, only any net gain is taxable, which is probably minor.)