To report or not report rental income


I am renting a place and paying 900. I also own a property and earn 1000 a month as rental from my property. I would love to move to my own property but am just waiting for the tenants to move out, cause, if I give them a notice to move out, I would have to give them a month's rent for free. And I can't afford that. So, should I declare rental income ??
david ingram replies:

It is a criminal offense to NOT report it even if you are losing money and would have an extra tax refund if you did.