You cannot report on Schedule E if you do not rent your property to make a profit. By reporting on Schedule E, it would be presumed that you intend (or intended) to make a profit. Further, your property would be subject to cost recovery (depreciation) whether that is of any benefit to you or not.
See https://www.irs.gov/publications/p527#en_US_2018_publink1000219164">https://www.irs.gov/publications...
