@sethornton51 , sorry -- perhaps I was not clear --- you report ONLY the amounts you actually recieved. Thus if you received zero rent for one month then you show zero ( not what you expected ) -- you are a cash basis taxpayer.
So if you received ONLY 3 months of rent during the whole year @ 300 per month , you report your gross rental income as 900 for the year.
My apologies for not being clear
