I agree with @NCperson.
When you rent to a family member below FMV, you are considered to be using the rental property personally. If you do this for the entire tax year, the rental portion is zero. In effect, you don't have a "rental" property; what you have is a second home. In that situation the income you receive is not "rental" income, and is not reported on Schedule E. The income is taxable and is reported as "Other Income" on your Schedule 1, exactly as @NCperson described.
Your only deductions would be mortgage interest and property tax (subject to IRS limitations), and those deductions are taken on Schedule A.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
