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.
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?