I think this depends on the house owner. Most of the time, there is just verbal agreement and you pay security deposit in advance - SO the owner doesn't claim rental income...
If you insist to get a receipt from what you paid, the rent is higher or the landlord might cancel the deal...
If the landlord rent his/her house all the time and claim the rent as part of his/her income, s/he should have a kind of formal agreement to let you sign. Of course, you can also claim your rent expense against your income...
