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Index of Publication 527 - Residential Rental Property (Including Rental of Vacation Homes)TOC
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A
ACRS (Accelerated Cost Recovery System):
Effective date, If you placed rental property in service...
Active participation, Active participation.
Adjusted basis:
MACRS depreciation, Adjusted Basis
Adjusted gross income (AGI):
Modified, See: Modified adjusted gross income (MAGI)
Advance rent:
Security deposits, If an amount called a security deposit is...
Advertising, Advertising.
Allocation of expenses:
Change of property to rental use, Your share of interest and taxes is the amount...
How to divide expenses, Dividing Expenses
Part of property rented, Renting Part of Property, How to divide expenses.
Personal use of rental property, Personal use of rental property., Personal Use of Dwelling Unit (Including Vacation Home)
Alternative minimum tax (AMT):
Accelerated depreciation methods, Alternative minimum tax (AMT).
Amended returns, Filing an amended return.
Apartments:
Basement apartments, Example 1., Your basement apartment was used as a home...
Dwelling units, Dwelling unit.
Assessments, local, See: Local assessments
Assistance, See: Tax help
Assumption of mortgage, Assumption of a mortgage.
Automobiles:
MACRS recovery periods, 5-year property. This class includes computers...
B
Basis:
Adjusted basis, Adjusted Basis
Assessments for local improvements, Assessments for local improvements.
Basis other than cost, Basis Other Than Cost
Cost basis, Cost Basis
Decreases to, Decreases to basis.
Deductions:
Capitalization of costs vs., Deducting vs. capitalizing costs.
Not greater than basis, Cost or Other Basis Fully Recovered
Fair market value, Fair market value.
Increases to, Increases to basis.
MACRS depreciable basis, Basis of Depreciable Property
Property changed to rental use, Basis of Property Changed to Rental Use
C
Capital expenditures:
Deductions vs. effect on basis, Deducting vs. capitalizing costs.
Improvements, If you make an improvement to property, the...
Local benefit taxes, Local benefit taxes.
Mortgages, payments to obtain, Expenses paid to obtain a mortgage.
Casualty losses,
Change of accounting method, Changing your accounting method.
Charitable contributions:
Use of property, Donation of use of the property.
Cleaning and maintenance, Cleaning and maintenance.
Comments on publication, Comments and suggestions.
Commissions, Commissions.
Cost basis, Cost Basis
Credits:
Residential energy credit before 1986, Residential energy credits you were allowed...
D
Days used for repairs and maintenance, Days Used for Repairs and Maintenance
Deductions:
Depreciation, See: Depreciation
Passive activity losses, See: Passive activity
Discount, bonds and notes issued at, See: Original issue discount (OID)
Dividing of expenses, See: Allocation of expenses
E
Equipment rental expense, Rental of equipment.
F
Fair market value (FMV), Fair market value.
Fees:
Points, See: Points
First-year expensing, Section 179 deduction.
Form 1040:
Not rented for profit income, Where to report.
Part of property rented, Renting Part of Property
Rental income and expenses, You may also have a loss (or gain) related...
Schedule E, Schedule E (Form 1040)
Form 1098:
Mortgage interest, Form 1098, Mortgage Interest Statement.
Form 4684:
Casualties and thefts, If you had a casualty or theft that involved...
Form 4797:
Sales of business property, If you had a casualty or theft that involved...
Free tax services,
G
Gains and losses:
At-risk rules, At-Risk Rules
Casualty and theft losses,
Limits on rental losses, See Publication 946 for information on preparing...
Passive activity losses, Passive Activity Limits
Rental real estate activities, Exception for Rental Real Estate With Active Participation
Sale of rental property, Sale of rental property., If you had a casualty or theft that involved...
General depreciation system (GDS), See: Modified Accelerated Cost Recovery System (MACRS)
H
Help, See: Tax help
Home:
Use as rental property, See: Use of home
I
Indian reservation property, Qualified Indian reservation property.
Insurance, Insurance.
Interest payments, Interest expense.
Loan origination fees, Points
Rental expenses, Interest (other).
See also: Mortgages
L
Land:
Cost basis, Separating cost of land and buildings.
Depreciation, Land.
Leases:
Cancellation payments, Canceling a lease.
Equipment leasing, Rental of equipment.
Limits:
Passive activity losses and credits, Passive Activity Limits
Rental expense deductions, Limit on Deductions
Rental losses, Limits on Rental Losses
Loans:
Assumption fees, Cost of a credit report, and
Charges connected with getting or refinancing, cost basis, Charges connected with getting or refinancing...
Low or no interest, Loans with low or no interest.
Origination fees, Points
Losses, See: Gains and losses
M
Minimal rental use exception, Exception for Minimal Rental Use
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
More information, See: Tax help
N
Nonresidential real property, The property classes under GDS are: 3-year...
O
P
Part interest:
Expenses, Part interest.
Income, Part interest.
Passive activity:
Maximum special allowance, Maximum special allowance.
Personal property:
Rental income from, Property or services.
Placed-in-service date, Placed in Service
Pre-rental expenses, Pre-rental expenses.
Principal residence, See: Home
Profit, property not rented for, You own a duplex and live in one half, renting...
Publications, See: Tax help
R
Real estate professionals,
Real estate taxes, Real estate taxes.
Real property trades or businesses, Real property trades or businesses.
Recordkeeping requirements:
Travel and transportation expenses, To deduct car expenses under either method,..., To deduct travel expenses, you must keep...
Rental expenses:
Advertising, Advertising.
Allocation between rental and personal uses, Dividing Expenses
Change of property to rental use, You can deduct as rental expenses only the...
Cleaning and maintenance, Cleaning and maintenance.
Commissions, Commissions.
Depreciation, Depreciation.
Dwelling unit used as home, Dwelling Unit Used as a Home
Equipment rental, Rental of equipment.
Home, property also used as, Rental of property also used as your home.
Improvements, If you make an improvement to property, the..., Table 1-1. Examples of Improvements
Insurance, Insurance., Insurance premiums paid in advance.
Interest payments, Interest (other)., Interest expense.
Local transportation expenses, Local transportation expenses., Local transportation expenses.
Part of property rented, Renting Part of Property
Points, Points., Points
Pre-rental expenses, Pre-rental expenses.
Rental payments, Rental payments.
Repairs, Repairs., Repairs and Improvements, If you make repairs as part of an extensive...
Sale of property, Vacant while listed for sale.
Tax return preparation fees, Legal and other professional fees.
Taxes, Taxes.
Tenant, paid by, Expenses paid by tenant.
Travel expenses, Auto and travel expenses.
Utilities, Utilities.
Vacant rental property, Vacant rental property.
Rental income:
Advance rent, Advance rent.
Cancellation of lease payments, Canceling a lease.
Dwelling unit used as home, Dwelling Unit Used as a Home
Lease with option to buy, Lease with option to buy.
Minimal rental use exception, Exception for Minimal Rental Use
Not rented for profit, Not Rented for Profit
Part interest, Part interest.
Property received from tenant, Property or services.
Reporting, Which Forms To Use, Accrual method.
Security deposit, Security deposits.
Services received from tenant, Property or services.
Used as home, Rental of property also used as your home.
S
Section 179 deductions, Section 179 deduction.
Security deposits, Security deposits.
Shared equity financing agreements, Shared equity financing agreement.
Special depreciation allowances, Claiming the Special Depreciation Allowance
Spouse:
Material participation, Participating spouse.
Suggestions for publication, Comments and suggestions.
Surveys, Surveys.
T
Tables and figures:
Improvements, examples of (Table 1-1), Table 1-1. Examples of Improvements
MACRS optional tables (Table 2-2d), Table 2-2d.
MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c.
MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. MACRS Recovery Periods for Property Used in Rental Activities
Tax credits:
Residential energy credit allowed before 1986, effect on basis, Residential energy credits you were allowed...
Tax return preparation fees, Legal and other professional fees.
Taxes:
Deduction of, Taxes.
Local benefit taxes, Local benefit taxes.
Real estate taxes, Real estate taxes.
Transfer taxes, Transfer taxes.
Taxpayer Advocate, Taxpayer Advocate Service.
Theft losses, Theft.
Title insurance, Title insurance.
Transfer taxes, Transfer taxes.
Travel and transportation expenses:
Local transportation expenses, Local transportation expenses., Local transportation expenses.
Recordkeeping, To deduct travel expenses, you must keep...
Rental expenses, Auto and travel expenses.
Standard mileage rate, Generally, if you use your personal car,...
TTY/TDD information, How To Get Tax Help
U
Uncollected rent:
Income, Uncollected rent.
V
Vacant rental property, Vacant rental property.
Vacation homes:
Dividing of expenses, Your beach cottage was available for rent...
Dwelling unit, Dwelling unit.
Fair rental price, Fair rental price.
Minimal rental use exception, Exception for Minimal Rental Use
Personal use of, Personal Use of Dwelling Unit (Including Vacation Home)
Valuation:
Fair market value, Fair market value.
TOC