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IRS.gov Website
Publication 17
taxmap/pub17/p17-044.htm#en_us_publink1000171687

Property Changed  
to Rental Use(p68)

rule
If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use.
You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes.
EIC
At the time this publication went to print, Congress was considering legislation that would extend the deduction for real estate taxes when you are taking the standard deduction. To find out if this legislation was enacted, and for more details, see your tax form instructions or go to  
www.irs.gov/formspubs.
You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040).
taxmap/pub17/p17-044.htm#en_us_publink1000171688

Example.(p68)

Your tax year is the calendar year. You moved from your home in May and started renting it out on June 1. You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance.
Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities.