Client sold several rental properties in 2019.  On some properties his insurance was paid and reported on 2018 Sch E.  On other properties his insurance was paid in 2019.  On all properties he received a prorated refund of insurance in 2019.  Do the refunds need to be reported, and if so, where?  Since the refunds were received after the date of disposition, I wouldn't think they would be reported on Sch E.