Reported on Schedule E. Google schedule E and read the instruction.
Rental income
Less all the expenses
Repair
Insurance
Property Tax
Mortgage Interest (not mortgage payment, interest only)
HOA fee
Home Warranty
Depreciation Expenses
You may also pick up some cost from your closing statement.
You usually will have loss on schedule E.
If your W-2 income is not high enough, you can use the rental loss to offset
your regular income up to certain amount.