I own a 1 week time share. I did not use it in 2024 Rented it out. Received 1487 income charged 595 in commission. What section to report this income and expense?

[MindyB]

You don't need to report the income on your return, because the property was rented for less than 15 days. Per IRS Publication 527, the timeshare is considered personal use since its primary function isn’t a rental, and it shouldn’t be reported on Schedule E (Form 1040). You aren’t required to report the rental income and rental expenses from this activity.