Where do I find the Miscellaneous income section?

[knkntn2015]

I see other business income and other common income but underneath I don't see an option that quite matches what I am looking for.  Home rental income for under fair market value.  Thanks

[LinaJ2018 · Accepted solution]

To enter information, here are the steps :

1. Sign in to your account, and select Pick up where you left off
2. At the right upper corner, in the search box, type in hobby expenses
3. On the screen, Enter your hobby income and expenses for 2019, enter your information

If you charged rent at below fair rental price, it is not considered as a rental property for business.  Instead, it is treated as a personal-use property, you would need to report the income as Other Income.   IRS considers this as a hobby.  Because of the TCJA, you cannot deduct any related expenses up to the rental income on Schedule A. 

[Edited 4/3/2020 | 5:12 PM]