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.