Can i add a statement to my tax return explaining why the income reported on a 1099misc is not taxable and still be able to e-file?

Can I add a statement showing the 1099 and then explaining:

The income reported on this 1099 is for 3 days rental of a vacation time-share and is therefore not reportable per Code Section 280A(g)(2).

and still be able to e-file, or will I have to mail the 1040.