I was out of the country for half of the year for business (foreign earned income rules). During that time, I rented my primary residence to a person well below the FMV (not a relative or family member). Is schedule E only for 2nd homes? Where do I record the income for rental of my primary home even though it would be counted as 'personal use' because it was below market value?

Or do I enter it all on schedule E including my insurance, mortgage interest, etc?

First of all, Schedule E is not for 2nd homes, you would be required to file a Schedule E whenever you have a rental property or if you convert your principal home into a rental property.

As for your particular situation, you have effectively converted your principal home into a Rental Property, and so you must report your rental income on Schedule E (irrespective of whether or not you have rented the property at or below FMV).

Thus you are right, in that you must report the Property taxes, Mortgage Interest and other expenses such as Home Insurance or Repairs on Schedule E since you have rented out your Principal home.

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