commissions and agency fees

[Rosedi]

when reporting gross rental income from a management company  as other income.  Where do agency and commission fees get reported?

[DavidD66]

Agency fees and commissions would be reported as "Commissions" on line 8 of Schedule E for a rental property.  If more appropriate some or all of the fees could be reported as "Management Fees" on line 11. 

[Rosedi]

Thanks for your reply.  I should have clarified better.  So , this individual has a timeshare and she rented it out to someone for a week.  She received a 1099 from management company with gross rent.  However, she incurred commission and agency fees.  I didn't think a schedule e was needed for just this one transaction as it's not her normal operation.  However, I do think she should be able to subtract the commission and agency fees.  So do I need to file a schedule E to do that?

[DavidD66]

Yes, you need to file a Schedule E.  Rental income from a timeshare should be reported on schedule E.  You can deduct related expenses for the timeshare incurred during the same year as the rental.