Here's the bottom line. I can 100% guarantee you two things will happen if you don't report the total rental income.
1) You *will* get audited by the IRS.
2) You "will" lose any argument on it with the IRS.
Basically, that 1099-MISC has already been reported to the IRS by the issuer of that 1099-MISC. So if your total rental income from all sources does not equal or exceed the amounts reported in box 1 of all 1099-MISC received, it's a 100% guaranteed audit that you will 100% lose.
