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Tax Topics
|
Forms Forms and Instructions |
Relevant Forms
| Form 4835 Farm Rental Income and Expenses |  |
| Form 8703 Annual Certification of a Residential Rental Project | |
| Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation | |
| Publications |
Related Publications
| Publication 527 Residential Rental Property (Including Rental of Vacation Homes) |  |  | |
Frequently Asked QuestionsFAQ - Capital Gains, Losses/Sale of Home > Property (Basis, Sale of Home, etc.)
FAQ - Sale or Trade of Business, Depreciation, Rentals > Depreciation & Recapture
FAQ - Sale or Trade of Business, Depreciation, Rentals > Personal Use of Business Property (Condo, Timeshare, etc.)
Related Topic Links
1031 Like-Kind ExchangeAllowable Rental ExpensesBasis of Property Changed to Rental UseBusiness Use or Rental of HomeCondominiums and CooperativesDepreciation of Rental PropertyException for Minimal Rental UseException for Rental Real Estate With Active ParticipationExclusion of Rental Allowance and Fair Rental Value of a ParsonageFair rental price.How To Figure Rental Income and DeductionsIllustrated Example- Property Changed to Rental UseImprovementsIncome-producing rental or royalty interest.Limits on Rental LossesLoss LimitationsLosses From Rental Real Estate ActivitiesNot Rented for ProfitOther Sources of Rental IncomePassive Activity and At-Risk RulesPersonal use of rental property.Pre-rental expenses.Property Changed From Personal to Business or Rental UseProperty Changed to Business or Rental UseProperty Changed to Rental UseProperty Used Partly for Business or RentalProviding substantial services.Rent and LeasingRent ExpenseRental ActivitiesRental activity losses.Rental ExpensesRental IncomeRental Income and DeductionsRental Income and ExpensesRental Income and Expenses (If No Personal Use of Dwelling)Rental of equipment.Rental of Nondepreciable PropertyRental of Personal PropertyRental of property also used as a home.Rental of Property Incidental to a Development ActivityRental of Property to a Nonpassive ActivityRental of property.Rental payments.Rental PropertyRental Use PercentageReporting Rental Income, Expenses, and LossesResidential Rental PropertySeparate Part of Property Used for Business or RentalSeparate StructureVacant rental property.What Is a Day of Personal UseWhat Rental Property Can Be DepreciatedWhat Rental Property Cannot Be Depreciated