You might want to read the article at the link below.
https://turbotax.intuit.com/tax-tips/irs-tax-return/does-everyone-need-to-file-an-income-tax-return/...
For the purposes of determining whether or not you need to file a return, you do not reduce your gross rent received by your rental deductions.
For example, if your gross rental income is $12,000/year and your rental deductions (e.g., property taxes, depreciation, etc.) total $13,000, you have a net rental loss of $1,000, but you would still use $12,000 (plus other income) to determine whether you are required to file a return.
