If this is rental income-
Business (if you have the Home and Business program)
Wages and Income if you don't.
Rental Income and Expenses
Rental Properties and Royalties (Sch E) START or UPDATE
If this is a business expense-
Business Income and Expenses
Profit or Loss from Business START or UPDATE
If this is rent you pay for your personal residence, that might only be reported on your state return, in which case we would need to know which state.