If insurance pays under Coverage D-ALE/Loss of Use for lost rental income after a hurricane, how is that handled on my taxes?

[vester694]

I will likely be claiming casualty losses on my home that was damaged during a named hurricane/disaster area. As part of my claim, Coverage D - Loss of use paid for lost rental income.

[ee-ea · Accepted solution]

Since the insurance is replacing rent the payments is are entered as if they were rent