First, enter the 1099-MISC for the 14 days or less rental in the Less Common Income section, Miscellaneous income, Other Reportable Income. Enter a description, '14 day rental exclusion' and the amount.
Second, repeat the steps but for the amount, enter as a negative number. In effect, you have cancelled the income amount.
The two entries will show on line 21 of your 1040, but a taxable amount of zero.
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