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.
Sale of rental property.
For information on how to figure and report any gain or loss from the sale or other disposition of your rental property, see chapter 3 in
Sales and Other Dispositions of Assets.
Sale of main home used as rental property.
For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental
property, get Publication 523,
Selling Your Home.
Comments and suggestions.
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Internal Revenue Service
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