@johnmhtr wrote:
I would think on Sch. E, line 19 as other expenses?
Exactly right and do not forget to attach a statement with your return along with Form 3115.
Also, note that you need to file a signed copy of Form 3115 with the IRS National Office.
See https://www.irs.gov/instructions/i3115#en_US_202212_publink63215hd0e222
