Either way is OK.
1. Original answer: "Enter the amount in the Less Common Income section, Miscellaneous Income and then click Other Reportable Income. Type '14 day rent rule' as a description and enter the amount." I would type "Box 1 of 1099-Misc" , instead. The deduction will use the 14 day rule description.
OR
2. Enter at the 1099-Misc screen. When asked why you got this, select "non business income from the rental of personal property or equipment". That will get TT to identify it as box 1 1099-misc income on line 8 of Schedule 1.
