You may claim it as income. Per the IRS,
"If you do not rent your property to make a profit, you can deduct your rental expenses only up to the
amount of your rental income. You cannot deduct a loss or carry forward
to the next year any rental expenses that are more than your rental income for
the year."
Per the IRS, you
would report your not-for-profit rental
income on Form 1040, line 21, Other Income.
If you are filing
Form 1040 and you itemize your deductions,
you can include your mortgage interest
and any qualified mortgage insurance premiums
(if you use the property as your main home or second home), real estate taxes, and casualty losses.
Claim your other rental expenses, as miscellaneous itemized deductions on Schedule A
(Form 1040), line 23.
For more
information, please see this IRS link: https://www.irs.gov/publications/p527/ch04.html#en_US_2016_publink1000219164
