This chapter discusses rental income and expenses. It covers the following topics.
- Rental income.
- Rental expenses.
- Vacation homes and other dwelling units.
- Depreciation.
- Limits on rental losses.
- How to report your rental income and expenses.
If you sell or otherwise dispose of your rental property, see Publication 544, Sales and Other Dispositions of Assets.
If you have a loss from damage to, or theft of, rental property, see Publication 547, Casualties, Disasters, and Thefts (Business and Nonbusiness).
If you rent out a condominium or a cooperative apartment, some special rules apply to you even though you receive the same tax treatment as other owners of rental property. See Publication 527, Residential Rental Property for more information.
Publication
- 527 - Residential Rental Property
- 534 - Depreciating Property Placed in Service Before 1987
- 535 - Business Expenses
- 925 - Passive Activity and At-Risk Rules
- 946 - How To Depreciate Property
Form (and Instructions)
- 4562 - Depreciation and Amortization
- 6251 - Alternative Minimum Tax--Individuals
- 8582 - Passive Activity Loss Limitations
- Schedule E (Form 1040) - Supplemental Income and Loss
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