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Publication 527, Residential Rental Property

• Important Change
• Important Reminder
• Rental Income
• Rental Expenses
  • Repairs and Improvements
  • Other Expenses
  • Condominiums and Cooperatives
    • Condominium
    • Cooperative

• Not Rented for Profit
• Property Changed to Rental Use
• Renting Part of Property
• Personal Use of Dwelling Unit (Including Vacation Home)
  • Dwelling Unit Used as Home
    • Examples
    • Use as Main Home Before or After Renting

  • Figuring Days of Personal Use
    • Examples
    • Days Used for Repairs and Maintenance

  • How To Divide Expenses
  • How To Figure Rental Income and Deductions
    • Property Not Used as a Home
    • Property Used as a Home

• Depreciation
  • What Property Can be Depreciated
  • Depreciation Methods
  • Special Depreciation Allowance
  • MACRS
    • Recovery Periods Under GDS
    • Placed-in-Service Date
    • Depreciable Basis
    • Cost Basis
    • Basis Other Than Cost
    • Adjusted Basis
    • Basis of Property Changed to Rental Use

  • MACRS Depreciation Under GDS
    • Declining Balance Method
    • Straight Line Method
    • Conventions

  • Optional Tables
  • MACRS Depreciation Under ADS

• Casualties and Thefts
• Limits on Rental Losses
  • At-Risk Rules
  • Passive Activity Limits
    • Exception for Real Estate Professionals
    • Losses From Rental Real Estate Activities

• How To Report Rental Income and Expenses
  • Schedule E (Form 1040)
    • Illustrated Example

• How To Get Tax Help

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Index

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A

• Active participation
• At-risk rules

B

• Basis, Decreases
• Basis, For depreciation
• Basis, Increases
• Basis, Other than cost

C

• Constant-yield method
• Cooperative apartment

D

• De minimis rule
• Depreciation, Adjusted basis
• Depreciation, Conventions
• Depreciation, Declining balance method
• Depreciation, Figuring
• Depreciation, MACRS
• Depreciation, Methods
• Depreciation, Property changed to rental use
• Depreciation, Special depreciation allowance
• Depreciation, Straight line method
• Depreciation, Vacant rental property
• Division of expenses

E

• Equipment rental
• Expenses, rental, Depreciation
• Expenses, rental, Improvements
• Expenses, rental, Local transportation, Standard mileage rate
• Expenses, rental, Not rented for profit
• Expenses, rental, Paid by tenant
• Expenses, rental, Pre-rental
• Expenses, rental, Property changed to rental
• Expenses, rental, Travel

F

• Fair market value
• Form, 1098
• Form, 4562
• Form, 4797
• Form, 5213
• Form, 6251
• Form, 8582
• Form, 8582

G

• Gain, from casualty

H

• How to report, Schedule E (Form 1040)

I

• Improvements
• Improvements
• Improvements
• Income, rental, How to report
• Income, rental, Security deposits
• Indian reservation property
• Insurance premiums
• Interest expense

L

• Lease cancellation payment
• Limits on rental losses, Passive activity limits
• Limits on rental losses, Personal use of rental property
• Loss, Casualty or theft

M

• Material participation
• Mobile home
• Mobile home, depreciation of
• Modified accelerated cost recovery system (MACRS), Alternative Depreciation System (ADS)
• Mortgage assumption

P

• Personal use of rental property, Division of expenses
• Points
• Property changed to rental, Basis
• Property classes
• Property used as home (see Used as home)

R

• Real estate professional
• Real property business
• Rent
• Rental expenses (see Expenses, rental)
• Rental income (see Income, rental)
• Rental losses (see Limits on rental losses)
• Rental property, Condominiums
• Rental property, Cooperatives
• Rental property, Part of property rented
• Rental property, Vacant
• Repairs

S

• Shared equity financing agreement
• Suggestions for publication

T

• Tax return preparation
• Taxes, Local benefit
• Taxes, Real estate
• Taxpayer Advocate
• Trade or business activities, Real property
• TTY/TDD information

U

• Used as home, Division of expenses

V

• Vacation homes, Division of expenses
• Vacation homes, Figuring income and deductions
• Vacation homes, Limit on certain expenses
• Vacation homes, Used as home

W

• Where to report

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