How do I report income from renting one of the rooms in my business office (which I rent, don't own) by the hour for meetings? I may rent it 3-4 hours a week.

[egelvira]

I'm not in the real estate business. I just rent the room to groups that want to hold meetings while I'm not using that room.

[fanfare · Accepted solution]

Income not shown on a 1099-MISC is reported on the Schedule C Part I line 1 Receipts.