Hypothetically, you could just ignore the 1099-MISC and not enter it on your tax return. However, you WILL receive an IRS notice about that. If you do that, you would just respond to the IRS notice explaining you rented your Residence for less than 15 days, so it is not taxable.
Another option is to enter the income as a rental property, and then enter the same amount as a 100% rental expense. Don't enter any other expenses (including depreciation) because it really isn't considered a rental this year. That would end up with a $0 profit/loss, and would avoid the IRS notice. However, to avoid confusing the program, you may need to say you did NOT use it for any personal days, otherwise it will give you an error because it was rented for less than 15 days.
