You would enter the property taxes for each property as a rental expense on your Schedule E.
For the Form 1099-MISC that you received, you can enter it under each separate property or skip entering it altogether. If you enter it under each property, just change the amount of rent received to match your records for the the rent received for each property. Or, if you want to skip entering the Form 1099-MISC details, just enter the rent amount from your records under each property as 'cash' or other income. The important thing is that all of the income reported on the Form 1099-MISC is reported on your return, allocated to each individual property.
Once the information on the Form 1099-MISC has been accounted for in your Schedule E, you are done. You do not enter the Form 1099-MISC into a Schedule C for Business Income and Expenses since it represents rent income.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
