Where do we enter the insurance rebate for new roof placement on rental property due to special program offer?

Here's How to Enter Form 1099-Misc in TurboTax.  You can report it as 'rebate from manufacturer'.

If you add the new roof as a Rental Property Asset, subtract the amount of the rebate you received from the 'Cost Basis' when setting up the asset. 

You will be presented with Depreciation/Expense options the first year an asset is placed in service. 

Here's more info on Rental Assets. 

Don't bother entering the 1099-MISC, or you will be "forced" to create a SCH C which is not used for rental property.

Just include the rebate amount in the total rental income received for the tax year, and you'll be fine. But do keep that 1099-MISC so if the IRS questions it, you'll be able to explain it.