I'm finding conflicting info about the Airbnb 14 day rule. Is it renting the room for 14 days or more at one time or 14 days total all year? We rented a room in our home.

14 days total for the year.

See IRS Publication 527 Residential Rental Property (Including Rental of Vacation Homes) starting on page 19 - https://www.irs.gov/pub/irs-pdf/p527.pdf#page=19

Used as a home but rented less than 15 days. If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). You are not required to report the rental income and rental expenses from this activity. The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses

What if you received a 1099-misc from the management company (and you  rented less than 15 days)-how do you report the 1099-misc and then where do you deduct the income so it is not taxed?