My question involves landlord-tenant law in the State of: Kentucky

My boyfriend and I are planning on moving into our first apartment together. The biggest problem is the fact that I need to bring my mother with me as well, as she is ill and needs someone to take care of her.

My boyfriend is rather hesitant about living with me AND my mother, which I understand completely. So we figured that getting a large apartment with plenty of living space would be a good way to try out this living arrangement before making a big jump such as buying a house. What I planned to do was have him pay 1/3 of the rent, and I would pay 2/3.

While discussing this, I mentioned that he could move out if the living arrangement wasn't working out. And at that point I would be willing to pay the full rent. Afterwards, though, I realized that type of arrangement may add a lot of complexity regarding subletting, leases, and taxes.

At first I figured I could just have my own name on the lease, have him pay me his part of the rent, and I would pay the landlord in full. But then according to my research, I would have to report the payments from him as income taxes. Is this true?

I also considered having him just pay the landlord directly. But apparently if I am the one legally obligated to pay the lease, then I would have to report his payments to the landlord as income the exact same way. Is that also true? And would a landlord even accept payments from someone who isn't on the lease?

Another option is that we could both be on the lease with the legal obligation of me paying 2/3 and him paying 1/3. But then, if he needed to move out, we'd be in the same boat again because I would be paying the landlord 100%, and he would have to report the 1/3 of his rent I am paying for him as income tax.

I really want to avoid over-complicating our taxes. I simply want to give him the option to move out so he is more comfortable with the arrangement.

Do you think it is possible the landlord would understand this situation and have a clause in the lease to allow my boyfriend to move out at one point and modify the lease to be completely in my name? If I ask the landlord this would they see me as a risky tenant or something and not even want to rent to me in the first place? Ultimately it probably depends on the landlord but like I said I don't want to jeopardize the possibility of getting an apartment at all by asking about this. So I was hoping to get some ideas here first before I go that far.

Thank you for any suggestions or advice!