I hate this kind of thing. I once rented a room from a friend when in between apartments. My church helped pay one month and as such they claimed it. So my friends had to claim it as income and asked me to pay the difference it would make to their taxes. I refused because that’s not how being a landlord works and you knew I was getting help from the church and yet still wanted the rental income to be under the table. So you wanting to hide the income is on you, not me. We’re no longer friends.