See IRS Publication 527 Residential
Property page 19 - https://www.irs.gov/pub/irs-pdf/p527.pdf#page=19
Used as a home but rented less than 15 days.
If you use a dwelling unit as a home and
you rent it less than 15 days during the year, its
primary function is not considered to be rental
and it should not be reported on Schedule E
(Form 1040). You are not required to report the
rental income and rental expenses from this activity.
The expenses, including qualified mortgage
interest, property taxes, and any qualified
casualty loss will be reported as normally allowed
on Schedule A (Form 1040).
I received a 1099 MISC for a rental of my home for a period of 14 days.
Publication 527 says not to list the 1099 MISC on Schedule E and that because it is only 14 days the amount doesn't have to be listed as income?
Is that corrct?