Table of Contents
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.
This publication discusses rental income and expenses, including depreciation, and explains how to report them on your return. It also covers casualty losses on rental property and the passive activity and at-risk rules.
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
Publication
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463 Travel, Entertainment, Gift, and Car Expenses
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534 Depreciating Property Placed in Service Before 1987
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535 Business Expenses
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547 Casualties, Disasters, and Thefts
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551 Basis of Assets
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925 Passive Activity and At-Risk Rules
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946 How To Depreciate Property
Form (and Instructions)
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4562
Depreciation and Amortization -
5213
Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit -
8582
Passive Activity Loss Limitations -
Schedule E (Form 1040)
Supplemental Income and Loss
See How To Get Tax Help at the end of this publication for information about getting these publications and forms.
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