Enter it here:
1. Click Federal
on the left-hand side menu.
2. Click Income
across the top.
3. Scroll
down to Less Common Income and click Show more.
4. Click Start
or Revisit by Miscellaneous Income, 1099-A, 1099-C.
Scroll down to click Start or Revisit by Income from renting out personal property (not rental real estate or farm rentals).
You can enter income and expenses here. Rental gain carries over to line 21, Schedule 1, which carries to line 7, Form 1040.