For rental income, should I deduct my mortgage payments? The tenant didn't pay for 3 months, so I took a loss

[KaraDeeWilliams]

I have a rental property with a mortgage on it. For the 2025 Rental Income portion, should I put the total that I received after I paid my mortgage as the income amount or the gross I received before I take the mortgage payment out?

[DawnC]

You enter the total amount you received from your tenants as Rental Income.     Then, you enter your mortgage payments as expenses for the rental property.    You can't deduct rent you did not receive - but you also do not claim that rent as income.    Only enter the amount (the full amount) you received from renting the property as Rental Income.   

The mortgage interest is entered separately as a Rental Expense.   Where do I enter income and expenses from a rental property?

[taxmodern]

@DawnC I don't think you meant to say that the mortgage payments are an expense for the rental property.  The mortgage interest is an expense that you can deduct, but the whole mortgage payment isn't a deductible expense for the rental property.