If you rent not-for-profit, then you do not use Schedule E. Your income is instead reported on Line 8 of Schedule 1 (Form 1040). Your expenses are reported on Schedule A, if you itemize. You can't deduct expenses in excess of your rental income. You can't deduct a loss or carry forward any unused rental expenses. If you itemize, you can deduct mortgage interest, property taxes, and casualty losses only.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
