In California, you would tell the buyer and even amend your Transfer Disclosure Statement and then the buyer would have the chance to cancel for 5 days afterwards.

Section 513(a) of the National Housing Act, as amended,provides that as long as mortgage insurance is outstanding,no portion of the housing covered by any such mortgage shallbe used for transient or hotel purposes;The Secretary has defined the term transient or hotelpurposes to mean (1) any rental for a period less than 30days, or (2) any rental if the occupants of the housingaccommodations are provided customary hotel services suchas room service for food and beverages, maid service,furnishing and laundering of linen, and bellboy service.Thanks,Ate

@Khandbari Rai as said above, depends on the date you purchased but either a change in accounting method or amended return.

If not, you would both need to first sign an amendment to that Agreement TO allow subleasing.

You can try to add the amendment, but I doubt it'll fly. - #2 is viable.

If your lease does not specifically outline this, then I would look into amending the lease to add this the next time you are able to renew the lease (once the current lease expires). 

Unfortunately, approximately 7 times out of 10 we've had to go back and review their prior tax returns, file amending returns, or file Form 3115.

I use one page amendments to extend. 

Taxpayers can amend their 2013 and 2014 to obtain a refund for the tax imposed at the county level on the out of state income.

Meaning was there an update or amendment of some kind, or maybe some scenarios that played out where a precedent was established for others?