Per IRS: Minimal Rental Use
There's a special rule if you use a dwelling unit as a residence and rent it for fewer than 15 days. In this case, don't report any of the rental income and don't deduct any expenses as rental expenses.
If you rent it for 15 days or more during the year, include all your rental income in your income. Because you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use. The expenses for personal use aren’t deductible as rental expenses. However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited.
IRS Pub 527
To report your Income and Expenses check: Where do I enter income and expenses from a rental property?
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