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How should I report my rental income?

Q: I purchased my house in January but I was rented and I allowed the tenant to stay for two months. I received two checks from the state of Massachusetts (Section 8). Should I just include this as unearned income or as an actual rental? --Sean, East Wareham

The following answer was provided by Wesley Rickard, CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: I would report it as rental income on sch E form 1040 and take any expenses (interest , real estate taxes , insurance etc.) that may be allocated to the two months it was rented.
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