This is not the traditional landloard/tenent relationship with a lease. This is a vacation property that a property management company solicits short term rentals for me. The PM company sold 6 nights for me in 2019. Per the rules described in IRS Pub 527 - Residential Rental Property: if the property was rented less than 15 nights then it is assumed that the primary function of the property is not for rental and I have no obligation to report it as such. Also, per the same publication, the day count for days rented has nothing to do with when it was made available for rent. It is only based on the number of nights it was rented. The question was not whether or not this is a rental. I know that I don't have to call it a rental. The question is how to disposition a 1099MISC for income that I was not obligated to report.
