Rental at less than FRV

[stuartkatzcpa]

Proseries Basic question

client rents a condo to her son at less than FRV. She is taking no deductions on Schedule E but is taking mortgage interest and taxes on Schedule A. She wants to pay all federal  and state taxes on the rental income. When I enter the days rented at FRV with -0- and days of personal use at 365 ,I get an error message that if days rented at less than FRV is less than 15, the income and expenses should not be reported on this schedule. Where else can/should it be reported. Error message is preventing it from being converted for efiling. 

[Just-Lisa-Now-]

Wouldn't "not for profit" rental income go on the Other Income line, rather than Sch E?  

[rbynaker]

See Pub 527 (2019) page 16 under the heading "Not Rented For Profit":

https://www.irs.gov/pub/irs-pdf/p527.pdf

Where to report. Report your not-for-profit
rental income on Schedule 1 (Form 1040 or
1040-SR), line 8, or Form 1040-NR, line 21. If
you itemize your deductions, include your mortgage interest and mortgage insurance premiums (if you use the property as your main home
or second home), real estate taxes, and casualty losses from your not-for-profit rental activity
when figuring the amount you can deduct on
Schedule A.