I own a deeded vacation ownership for Wyndham hotel located in Vegas.(annual points are earned to be used on various Wyndham or partner hotels) I was able to sell some unused reservations for income during 2018 through a management group, they collect commission and send me the net and a 1099 for the gross amount. If I show on Sch E and list each location, do I need to report income in other states where the hotels were located? If I report as other income, then I can't deduct the commission. Total gross about $2,200, rented out reservations in 3 hotels, different states for a total of 10 days.