Carl
Level 15

Investors & landlords

The income on line 3 of the SCH E is the total rental income received from all sources; cash and 1099-MISC. If income is reported on a 1099-MISC, then do not include that income with that which you may report as cash. If all rental income is reported on a 1099-MISC, then you will not enter it a 2nd time anywhere else on your tax return.