Rent Out Apartment for Less than I Pay

[jschping]

Hi,

I rent a 2 bedroom apartment in NYC. I am the only one on the lease.

I sublet (through a separate contract) one of the bedrooms to another person. We share the common areas like kitchen, living room, etc/

However, I was unable to find someone to rent the room for half the rent I pay for the whole apartment, so I lose money each month on the deal.

Is there a way I can deduct this loss? Which form(s) would I use?

Thanks!

John Schping