Your question is unclear. You can't have an S Corp on an individual return. You can only have a k-1 from the S Corp. Once you have the k-1 in your return, you already have the rental income on the return. You would not file the same rental income again. A single person LLC is a disregarded entity for a personal return, and it would be reported on a Schedule C, but, as I said, you don't report the same income twice. Why are you creating layers of complication to try and report the same income multiple times, instead of just doing a Schedule E for rental income without all all the mess of LLCs and k-1? You'd still qualify for the new credit.
