Rental Property

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Rental Property

Rent
Rental
Rental Income


Forms and Instructions


Publications

Related Publications

Publication 527 Residential Rental Property (Including Rental of Vacation Homes)

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 925 Passive Activity and At-Risk Rules

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Income and Expenses

Rental Income. In most cases, you must include in your gross income all amounts you receive as rent. Rental...

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses

Uncollected rent. If you are a cash-basis taxpayer, do not deduct uncollected rent. Because you have not included...

Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses

Rental of property. You can deduct the rent you pay for property that you use for rental purposes. If you...

Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Rental Income and Expenses (If No Personal Use of Dwelling)

Rental Income. In most cases, you must include in your gross income all amounts you receive as rent. Rental...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Deducting Expenses

Rent. If you rent the home you occupy and meet the requirements for business use of the home, you can deduct...

Frequently Asked Questions

FAQ - Capital Gains, Losses, Sale of Home

A property was my principal residence for the first 2 of the 5 years ending on the date of the sale of the...

FAQ - Sale or Trade of Business, Depreciation, Rentals

We have incurred substantial repairs to our residential rental property: new roof, gutters, windows, furnace,...

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can the entire acquisition cost of a computer that I purchased for my business be deducted as a business expense...

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can you deduct private mortgage insurance (PMI) premiums on rental property? If so, which line item on Schedule...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I purchased a rental property last year. What closing costs can I deduct? The only deductible closing costs...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I rent my home out for two weeks each year. Do I have to show the income on my return? You must first consider...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I am renting a house to my son and daughter-in-law. Can I claim rental expenses? In general, if you receive...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I sold a rental property in which I had previous years' loss carryover due to the passive activity loss limitation...

FAQ - Sale or Trade of Business, Depreciation, Rentals

What form(s) do we need to fill out to report the sale of rental property? The gain or loss on the sale of...

FAQ - Sale or Trade of Business, Depreciation, Rentals

Can we move into our rental property, live there as our main home for two years, and sell it without having...

FAQ - Sale or Trade of Business, Depreciation, Rentals

What forms do we file to report a loss on the sale of a rental property? Rental property is income producing...

FAQ - Sale or Trade of Business, Depreciation, Rentals

I have heard that I can sell my rental property and use the proceeds to purchase rental property of equal or...

FAQ - Sale or Trade of Business, Depreciation, Rentals

We sold a rental property last year and used the like-kind exchange rules under section 1031 of Internal Revenue...

Tax Topics

Tax Topic 414

Rental Income and Expenses. Generally, cash or the fair market value of property you receive for the use of...

Related Topic Links

1031 Like-kind Exchange

Apartment Building

Basis of Property Changed to Rental Use

Business Use or Rental of Home

Clerical Help and Office Rent

Condominiums and Cooperatives

Depreciation of Rental Property

Example - Property Changed to Rental Use

Exception for Rental Real Estate with Active Participation

Exclusion of Rental Allowance and Fair Rental Value of a Parsonage

Fair Rental Price

How Do You Treat Repairs and Improvements?

Income-producing Rental or Royalty Interest

Limits on Rental Losses

Losses from Rental Real Estate Activities with Active Participation

Minimal Rental Use

Mortgage Interest, Home

Not Rented for Profit

Other Sources of Rental Income

Passive Activity and At-risk Rules

Passive Activity Loss

Personal Use of Dwelling Unit (Including Vacation Home)

Personal Use of Rental Property

Pre-rental Expenses

Property Changed from Personal to Business or Rental Use

Property Changed to Business or Rental Use

Property Changed to Rental Use

Property Used Partly for Business or Rental

Providing Substantial Services

Real Estate Rent

Redeemable Ground Rents

Rent and Leasing

Rent Increase Due to Higher Real Estate Taxes

Rental Activity Losses

Rental Income and Expenses

Rental Income and Expenses (If No Personal Use of Dwelling)

Rental of Equipment

Rental of Personal Property

Rental of Property Also Used as Your Home

Rental Payments

Renting Part of Property

Rents (Including Crop Shares)

Rents from Personal Property

Reporting Rental Income, Expenses, and Losses

Residental Rental Property

Safe Deposit Box Rent

Section 1250 Property

Security Deposits

Separate Part of Property Used for Business or Rental

Separate Structure

Vacant Rental Property

Vacant While Listed for Sale

What is a Day of Personal Use

What Rental Property Can be Depreciated?

What Rental Property Cannot be Depreciated?