Each year, Taxpayers are required to complete a Form 1040 U.S. tax return when they qualify as a U.S. person and have sufficient income to file a tax return. The U.S. tax returns are used to report both foreign and domestic income top the IRS.
If you rent out your primary residence or vacation home for 14 days days or less throughout the year you do not have to pay taxes on the income. Because your income isn't taxable, you also can't deduct your expenses.