Not surprising that there's some disagreement on this question. Both these statements are from IRS Pub. 527:
"Report your not-for-profit rental income on Schedule 1 (Form 1040), line 8."
"If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function isn’t considered to be rental and it shouldn’t be reported on Schedule E (Form 1040). You aren’t required to report the rental income and rental expenses from this activity."
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
