If you have no personal use of the timeshare in 2017, then you must report the income and you may be allowed to deduct the expenses including the maintenance fees if you are seeking a profit.
This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. Generally, each year you will report all income and deduct all out-of-pocket expenses in full. This would be reported on Schedule E as rental income and expenses.
If you don’t rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. You can’t deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. The income would be "other income" reported on Form 1040, line 21. The expenses to the extent of the income reported would be considered a miscellaneous deduction limited to the excess over 2% of your adjusted gross income (AGI), then added to other itemized deductions if they are greater than your standard deduction.
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Instructions to enter rental income is included below for your convenience.