Rent for what? A vehicle? Your residence? A peice of equipment you paid rent for so you can use it for something? (For example, you rented a pressure washer)
If it's rent you paid for your residence, 2nd home, vacation home, you enter it nowhere on the federal return. It's not deductible.
If it's rent you collected for real estate that you own, then you enter it as rental income on SCH E as a part of your personal 1040 tax return.
If it's rent you collected for a vehicle or equipment that you own, then it gets entered on SCH C as a part of your 1040 tax return.
