Tax reporting on rental income collected 2 years subsequent to tax year in which property was sold.

[Critter-3]

Do you mean you sold the rental 2 years ago and someone just paid you for some  back rent ? 

[Mike9241]

i would just report as misc income on Schedule 1 line 8 (assuming 2021 form doesn't change from 2020)

[PrimRentq1]

The payment was a continuation of past due amounts for damages, that were collected by the property management company. In the past, when I owned the property, these types of payments were reported to me as rental income.

[Carl]

The payment was a continuation of past due amounts for damages, that were collected by the property management company.

Need more details.

Did you receive the payments in 2021?

Did you own the rental property in 2021?
Was the rental property classified as a rental for at least one day in 2021?

Did you sell the property in 2021? Or some other prior tax year?

Any additional information you can think of that may be helpful?

[Critter-3]

@Mike9241 

The new Sch 1 for 2021 ... line 8 is fractured into bits and pieces so line 8 Z : 

[PrimRentq1]

I received the payment in 2021.

I do not own the property in 2021, it was sold in 2018.

The was no classification as a rental. In 2021, I disposed of the one and only rental property in 2018, filed the taxes and all the fun depreciation recapture. 
I also moved out of the state in 2018, where the property was located, and now live in a state without state income tax.

[Critter-3]

The income is reported on Sch 1 line 8Z.

Follow these directions :

• Down the left side of the screen, click Federal.
• In the center of the screen, click Income & expenses.
• On the screen Your income and expenses, scroll all the way down to the last section, Less Common Income.
• Click the Start or Update button for the last topic, Miscellaneous Income, 1099-A, 1099-C.
• On the next screen, Let's Work on Any Miscellaneous Income, scroll down and click the Start or Update button for the last topic, Other reportable income.
• The next screen asks, Did you receive any other taxable income. Click Yes.
• On the next screen, Other Taxable Income, enter a description and the amount. Click Continue.
• On the next screen click Done.

The income will be reported on Schedule 1 line 8 z with the description that you entered.