On Schedule A where you enter the amounts for your primary residence. This is in effect your second home. You would include the income on Line 21, 1040.
Not
Rented for Profit
If you do not rent your
property to make a profit, you can deduct your rental expenses only up to the
amount of your rental income. You cannot deduct a loss or carry forward to the
next year any rental expenses that are more than your rental income for the
year.
Where to report. Report your
not-for-profit rental income on Form 1040 or 1040NR, line 21. If you are filing
Form 1040 and you itemize your deductions, you can include your mortgage
interest and any qualified mortgage insurance premiums (if you use the property
as your main home or second home), real estate taxes, and casualty losses on
the appropriate lines of Schedule A (Form 1040). Claim your other rental
expenses, subject to the rules explained in chapter 1 of Pub. 535, as
miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or
Schedule A (Form 1040NR), line 9. You can deduct these expenses only if they,
together with certain other miscellaneous itemized deductions, total more than
2% of your adjusted gross income.
