I own a deeded vacation ownership for Wyndham hotel located in Vegas.(annual points are earned to be used on various Wyndham or partner hotels) I was able to sell some unused reservations for income during 2018 through a management group, they collect commission and send me the net and a 1099 for the gross amount. If I show on Sch E and list each location, do I need to report income in other states where the hotels were located? If I report as other income, then I can't deduct the commission. Total gross about $2,200, rented out reservations in 3 hotels, different states for a total of 10 days.

You usually need to report rents from real estate either on Sch E of Form 1040, or Sch C of Form 1040 if you rented personal property as a business. Sch E of 1040 is the basic form for reporting any residential real estate earned, while Sch C of 1040 is used when you materially participate in the residential rental activity. since they sent you a 1099 , then you need to report the income and expense of commission on SCh C of 1040 to reduce your income generated from selling unused reservations or etc. IRS requires any person or company that makes certain types of payments to report them on a 1099-MISC to the recipient and the IRS.

unclear as to why Sch C over Sch E. as I am not in the rental business, as you mentioned and I can also deduct commission on schedule E. What am I classifying this business as if I do a Sch C? Also does it matter that income was generated in hotels from other states even though total $$ is minimal.

unclear as to why Sch C over Sch E. as I am not in the rental business, as you mentioned and I can also deduct commission on schedule E. What am I classifying this business as if I do a Sch C? .======>>as you said, ?they collect commission and send me the net and a 1099 for the gross amount.. . ?as you know, in general, Any amounts reported in box 7 of 1099 are generally non-employee compensation and is reported on Sch C of 1040.you do not report the amt on 1099 box 7 on sch e of 1040.however, I guess what you're saying here is that you entered your rental information using your own records AND received a 1099-MISC from thev property manager that's reporting the same information that you've already entered. Aslongas that's correct , then there's no need to alsoenter the 1099-MISC on sch c of 1040. To do so would end up in some double reporting of income. I think thatno need to be concerned that the IRS will somehow not see the 1099-MISC in your income tax return because absolutely no detail about a 1099-MISC gets transmitted to the IRS in your income tax return if you report the income on sch e of 1040.


Also does it matter that income was generated in hotels from other states even though total $$ is minimal===>>I think so aslongas your rental income exceeds $600 as yo can see, Rental income / losses are reported on Form 1099-MISC. You will not need to file a Form 1099 if your rental income does not exceed $600.