14 day rule vs 1099 (rental)

[ILLMAS]

If a TP receives a 1099 for temporary renting their apartment to be used in a scene for a tv show and it was rented for only 4 days, my question since a 1099 is issued and the TP qualifies for 14 day rule, should I inform the TP the IRS might want to talk to about this?

MAS

[grandmabee]

put in the 1099 so it will match computer matching and then take off so zero income reported.

then no CP2000 letter for not reporting 1099

 

[Max W]

I think that it should be reported on Line 21.

The IRS might challenge it on the grounds that congress intended it to apply it to be used as a dwelling unit and did not intend it to apply to a commercial rental.