united-states tax-law
14 day rental rule and 1099 Misc. How to report?
<p>I rented my house for 12 days to a movie production company. I understand that I don't have to report the income (or any expenses). However, the production company sent me a 1099 Misc for rents, which was also sent to the IRS. So how do I report this?</p>

<p>In the US, an <a href="https://www.irs.gov/newsroom/know-the-tax-facts-about-renting-out-residential-property" rel="nofollow noreferrer">IRS web page</a> says:</p>
<blockquote>
<p>In most cases, a taxpayer must report all rental income on their tax return. In general, they use Schedule E (Form 1040) to report income and expenses from rental real estate.</p>
</blockquote>
<blockquote>
<p>Special rules apply if the taxpayer rents out a dwelling that’s considered a residence fewer than 15 days during the year. In this situation, the taxpayer doesn’t report the rental income and doesn’t deduct rental expenses. Publication 527 has more information about these rules.</p>
</blockquote>
<p>If you didn't rent out the house beyond the 12 days, it would appear that no report need be made. The movie company has no way to know if you rented to others during the same year, so they are obliged to send you a 1099. You would do well to consult Publication 527, and perhaps a tax professional or to use good tax software, which will apply the proper rules.</p>
<p>I have gotten 1099s in the past for income as an independent contractor which was lower than the required reporting limit. I simply left them off my return, and the IRS did not object.</p>
