Buy condo & rent out my home?

I am a retired senior widow with my home free & clear. I am thinking to purchase a condo for myself & keep my home to rent to one of my son's as a break for him not as an investment. He is very handy and would maintain the property in turn for a minimal rent that would cover the taxes & insurance. I have no taxable income now. I would have to take out a mortgage on the condo in order to do this & begin to draw on my IRA (I am eligible). At what point would I put myself in taxable increase? And any other advice would be appreciated. Also, I believe I'd be eligible for the 6,500. stimulus?