(Including Rental of Vacation Homes)

For Use in Preparing 2000 Returns

• Important Changes
• Introduction
• Topics and Useful Items
• Rental Income
• Rental Expenses
• Not Rented for Profit
• Property Changed to Rental Use
• Renting Part of Property
• Personal Use of Vacation Home or Dwelling Unit
• Depreciation
• Casualties and Thefts
• Limits on Rental Losses
• How To Report Rental Income and Expenses
• How To Get Tax Help