If the property is not rented for a profit then you do not enter the income received on Schedule E as rental income.
Go to IRS Publication 527 Residential Rental Property page 25 - https://www.irs.gov/pub/irs-pdf/p527.pdf#page=25
Not Rented for Profit
If you don’t rent your property to make a profit, you can’t deduct rental expenses in excess of the amount of your rental income. You can’t deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year.
Where to report. Report your not-for-profit rental income on Schedule 1 (Form 1040), line 8j. If you itemize your deductions, include your mortgage interest (if you use the property as your main home or second home), real estate taxes, and casualty losses from your not-for-profit rental activity when figuring the amount you can deduct on Schedule A.
