Where do I enter a 1099-NEC I received for rent relief for my tenants?

[njndan2007-]

I received a 1099-NEC from the county for pandemic rent relief for my tenants. I cannot find anywhere to enter this. I see a
1099-Misc section but this a 1099-NEC

[RayW7]

If the 1099 was strictly for rental income then it should be reported on schedule E as 'Rental Income.

However, if it included other income for work or material then you should report it as other income 1099-NEC.

[Critter-3]

If this was for rent replacement then the Issuer made a mistake by sending out the NEC form ... this should be on the 1099-misc box 3 for rent.   They should resubmit the correct form to you and the IRS and if they will not then be prepared to support the placement of the money as rent on the Sch E  instead of a Sch C when the IRS sends a letter of inquiry.