Rental Property Partial Fire, how to report insurance reimbursement

My rental property was partial destroyed in a fire.  The house is under construction to restore the property back to its original condition.  To be clear, I am fixing the house to be back to its original condition (nothing luxury or fancy or add ons).  I am receiving insurance reimbursement for the construction of the property (ie. to restore the house to original condition).  How is this treated for taxes? What forms do I need to complete?  Is the insurance reimbursement taxable even though I am spending it on restoring the house?  I am not going to claim a casualty loss on the return.  The house is also not going to be sold and continue to be rented once construction finishes in a few months.  It's about a 3 month long construction process.  Thank you!