timeshare points rental income

[longmax]

I own points with a Florida based timeshare company. I rented some of these points out. How do I report the income? May I deduct the maintenance fees? May I deduct the fees ascosated with the pass thru agency? 

[PatriciaV]

The income you received must be reported on your tax return, usually as Other Income as this is not a rental activity. Go to Less Common Income and enter this as Hobby Income. This allows you to report related expenses, up to the total amount of income you report. Possible expenses include administrative costs for points sold, dues for belonging to the timeshare organization, and other incidental fees for marketing the points.

[longmax]

I am unsure if you are saying that the maintenance fees may be deducted. 

[JosephS1]

Did you receive a 1099 or other statement regarding the rented points?  If so the reporting may depend on if you received a 1099 and what box the income is listed in.  As TurboTaxVal stated, you would report it as other income if no 1099 was received.  The deductions would yes, include a portion of your maintenance fees plus other expenses up to the amount received if this is essentially a short term hobby item.  Hobby deductions are only allowed up to the amount of hobby income received.  The links below may be of assistance to you:

Hobby income per TurboTax

Renting Vacation Property

@longmax