Unfortunately, when
you rent below fair market price, the property is considered a "second
home". You may not report this as a Rental Property. Any improvements you made would increase your basis in the property when/if you should sell it in the future, but are not deductible or depreciated.
See instructions on
how to report income (if any) and expenses below:
https://ttlc.intuit.com/replies/5898460
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