A

Active participation, Active participation.

Additions, Additions or improvements to property., Additions or improvements.

Assistance (see Tax help)

At-risk rules, At-Risk Rules

B

Basis:

Adjusted basis, Adjusted Basis

Decreases, Decreases to basis.

For depreciation, Cost Basis

Increases, Increases to basis.

Other than cost, Basis Other Than Cost

Property changed to rental use, Basis of Property Changed to Rental Use

C

Casualty losses, Casualties and Thefts

Comments on publication, Comments and suggestions.

Condominiums, Condominium

Constant-yield method, Constant-yield method.

Cooperative apartment, Cooperative, Cooperative apartments.

D

De minimis rule, De minimis OID.

Depreciation

Vacant rental property, Depreciation.

Depreciation:

Additions, Additions or improvements to property.

Adjusted basis, Adjusted Basis

Basis, Cost Basis

Conventions, Conventions

Declining balance method, Declining Balance Method

Figuring, MACRS Depreciation Under GDS

Improvements, Additions or improvements to property.

MACRS, MACRS

Methods, Depreciation Methods

Property changed to rental use, Personal home changed to rental use., Basis of Property Changed to Rental Use

Property classes, Recovery Periods Under GDS

Recovery periods, Recovery Periods Under GDS

Special depreciation allowance, Special Depreciation Allowance

Straight line method, Straight Line Method

Division of expenses, How to divide expenses.

Dwelling unit:

Defined, Dwelling unit.

Personal use, Dwelling Unit Used as Home

E

Equipment rental, Rental of equipment.

Expenses, rental:

Depreciation, Depreciation

How to divide, How to divide expenses.

How to report, Where to report., How To Report Rental Income and Expenses

Improvements, Repairs and Improvements

Local transportation, Local transportation expenses.

Not rented for profit, Not Rented for Profit

Paid by tenant, Property or services.

Part of property rented, Renting Part of Property

Pre-rental, Pre-rental expenses.

Property changed to rental, Property Changed to Rental Use

Repairs, Repairs and Improvements

Standard mileage rate, Local transportation expenses.

Travel, Travel expenses.

F

Fair market value, Fair market value.

Fees, loan origination, Points.

Form:

1098, Form 1098.

4562, Depreciation

4684, How to report.

4797, How to report.

5213, Postponing decision.

6251, Alternative minimum tax.

8582, Limits on passive activity deductions and credits., Form 8582 not required.

Free tax services, How To Get Tax Help

G

Gain, from casualty, Gain from casualty or theft.

H

Help (see Tax help)

How to report:

Casualty and theft losses, How to report.

Not rented for profit, Where to report.

Rental income and expenses, How To Report Rental Income and Expenses

Rental loss, Form 8582 not required.

Schedule E (Form 1040), Schedule E (Form 1040)

I

Improvements, Improvements., Additions or improvements to property., Additions or improvements.

Income, rental:

How to report, How To Report Rental Income and Expenses

Rent, Advance rent.

Security deposits, Security deposits.

Indian reservation property, Qualified Indian reservation property.

Insurance premiums, Insurance premiums paid in advance.

Interest expense, Interest expense.

L

Lease cancellation payment, Payment for canceling a lease.

Limits on rental losses:

At-risk rules, At-Risk Rules

Passive activity limits, Passive Activity Limits

Personal use of rental property, Property used as a home.

Vacation homes, Limits on Rental Losses

Loans, origination fees, Points.

Loss:

At-risk rules, At-Risk Rules

Casualty or theft, Casualties and Thefts

Limits on, Limits on Rental Losses

Passive activity limits, Passive Activity Limits

M

Material participation, Material participation.

Mobile home, Dwelling unit.

Mobile home, depreciation of, Recovery Periods Under GDS

Modified accelerated cost recovery system (MACRS):

Alternative Depreciation System (ADS), MACRS Depreciation Under ADS

General depreciation system (GDS), MACRS Depreciation Under GDS

More information (see Tax help)

Mortgage assumption, Assumption of a mortgage.

N

Not rented for profit, Not Rented for Profit

P

Passive activity limits, Passive Activity Limits

Personal use of rental property:

Division of expenses, Personal use of rental property.

Figuring income and expenses, Personal Use of Dwelling Unit (Including Vacation Home)

Points, Points.

Property changed to rental:

Basis, Basis of Property Changed to Rental Use

Division of expenses, Property Changed to Rental Use

Property classes, Recovery Periods Under GDS

Property used as home (see Used as home), Rental of property also used as a home.

Publications (see Tax help)

R

Real estate professional, Real estate professional.

Real property business, Exception for Real Estate Professionals

Recovery periods, Recovery Periods Under GDS

Rent, Advance rent.

Rental expenses (see Expenses, rental), Rental Expenses

Rental income (see Income, rental), Rental Income

Rental losses (see Limits on rental losses), Limits on Rental Losses

Rental property:

Condominiums, Condominium

Cooperatives, Cooperative

Not rented for profit, Not Rented for Profit

Part of property rented, Renting Part of Property

Personal use, Personal Use of Dwelling Unit (Including Vacation Home)

Property changed to rental, Property Changed to Rental Use

Used as home, Rental of property also used as a home.

Vacant, Vacant rental property.

Repairs, Repairs.

S

Security deposits, Security deposits.

Shared equity financing agreement, Shared equity financing agreement.

Special depreciation allowance, Special Depreciation Allowance

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Tax return preparation, Tax return preparation.

Taxes:

Local benefit, Local benefit taxes.

Real estate, Real estate taxes.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Theft losses, Casualties and Thefts

Trade or business activities:

Real property, Real property trades or businesses.

TTY/TDD information, How To Get Tax Help

U

Used as home:

Division of expenses, How To Divide Expenses

Figuring income and deductions, How To Figure Rental Income and Deductions

V

Vacation homes:

Division of expenses, Personal Use of Dwelling Unit (Including Vacation Home)

Figuring income and deductions, How To Figure Rental Income and Deductions

Limit on certain expenses, Limit on deductions.

Used as home, Dwelling Unit Used as Home

W

Where to report, Where to report.