Note that if you are renting out a small portion of your primary residence, the income is treated as a way to cover your home ownership costs and does not need to be reported. However, if you are renting out 50% or more of the space, then you have to report it.
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I just saw this response as I was looking up a different issue. I do not believe this comment is correct. You have to file all income for rent, regardless of whether it is your primary residence or not. What is different is the expenses you can claim and how you claim them, as well as that you don't have to pay capital gains tax when you sell it.