We have a HMDA reportable Denial with a negative income. Applicant has no wages or salary. Interest income of $317. IRA distribution of $5,000 and Rental Income of a negative $79,864 and other income as negative $7,103 Total Income is -$81,596. How will I report this income on my LAR?

You can't report negative income. What gets reported is the gross income use in the credit decision. A negative income would be the NET income after deducting all expenses from the gross income. You would report the net income used in the equation.

I *think* JSD's last sentence was meant to say "gross" income.

Thanks Raitchjay!
You can have a negative cash flow but NOT a negative income. You start with a Gross Income to get to the negative figure. So what ever Gross Income you started with that is what would get reported.