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Investors & landlords
It depends. Although this is a not-for-profit rental activity, your rental income would be the total rent plus the utility charge. If your expenses (mortgage interest plus property taxes and utilities) were more than the income you received, you are not required to report the income.
Otherwise, the rental income for this period is reported as Miscellaneous Income in the Less Common Income section at the bottom of Wages & Income.
As your "second home", property taxes and mortgage interest may be included as Itemized Deductions (Your Home under Deductions & Credits).
If the rental income exceeded the property taxes and mortgage interest for the property, you may deduct additional costs associated with the house (like utilities) as miscellaneous itemized deductions (Other Deductible Expenses under Other Deductions & Credits). The total of property taxes, mortgage interest, and other expenses that you deduct cannot exceed the amount of rental income you received.
Unfortunately, if you don't have enough Itemized Deductions to exceed the Standard Deduction, you won't be able to claim the expenses related to the rental property. Again, if the total of rent plus utility charge is more than your expenses, you do need to claim the difference.
For example, if you charge $400 rent and $100, and your actual utilities are $90, you would claim $400 + $100 - $90 = $410 of Miscellaneous Income.
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