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Index of Publication 527 - Residential Rental Property (Including Rental of Vacation Homes)TOC
A
ACRS (Accelerated Cost Recovery System):
Active participation, Active participation.
Adjusted basis:
MACRS depreciation, Adjusted Basis
Adjusted gross income (AGI):
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
Alternative minimum tax (AMT):
Accelerated depreciation methods, Alternative minimum tax (AMT).
Amended returns, Filing an amended return.
Apartments:
Dwelling units, Dwelling unit.
Assessments, local, See: Local assessments
Assistance, See: Tax help
Assumption of mortgage, Assumption of a mortgage.
Automobiles:
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.
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:
Cleaning and maintenance, Cleaning and maintenance.
Commissions, Commissions.
Cost basis, Cost Basis
Credits:
Residential energy credit before 1986, Residential energy credits you were allowed...
D
Days of personal use, What is a day of personal use?
Days used for repairs and maintenance, Days used for repairs and maintenance.
Deductions:
Capitalizing costs vs. effect on basis, Deducting vs. capitalizing costs.
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
F
Fair market value (FMV), Fair market value.
Fees:
Loan origination fees, Mortgage insurance premiums,, Points
Points, See: Points
Settlement fees and other costs, Settlement fees and other costs.
Tax return preparation fees, Legal and other professional fees.
First-year expensing, Section 179 deduction.
Form 1040:
Not rented for profit income, Where to report.
Part of property rented, Renting Part of Property
Form 1098:
Form 4684:
Form 4797:
Free tax services,
G
Gains and losses:
At-risk rules, At-Risk Rules
Casualty and theft losses,
Passive activity losses, Passive Activity Limits
General depreciation system (GDS), See: Modified Accelerated Cost Recovery System (MACRS)
H
Help, See: Tax help
Home:
Main home, Main home.
Use as rental property, See: Use of home
I
Insurance, Insurance.
Casualty or theft loss payments, Insurance or other payment you receive as...
Change of property to rental use, You cannot deduct depreciation or insurance...
Fire insurance premiums, cost basis, Rent or other charges relating to occupancy...
Premiums paid in advance, Insurance premiums paid in advance.
Title insurance, cost basis, Title insurance.
Interest payments, Interest expense.
Loan origination fees, Points
Rental expenses, Interest (other).
See also: Mortgages
L
Land:
Depreciation, Land.
Leases:
Cancellation payments, Canceling a lease.
Equipment leasing, Rental of equipment.
Limits:
Passive activity losses and credits, Passive Activity Limits
Loans:
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
Missing children, photographs of, Photographs of missing children.
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
More information, See: Tax help
P
Part interest:
Expenses, 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:
Rental expenses, 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.
Part of property rented, Renting Part of Property
Points, Points., Points
Pre-rental expenses, Pre-rental expenses.
Rental payments, Rental payments.
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.
Not rented for profit, Not Rented for Profit
Part interest, Part interest.
Property received from tenant, Property or services.
Security deposit, Security deposits.
Services received from tenant, Property or services.
Uncollected rent, Uncollected rent.
Repairs, Repairs., Repairs and Improvements
Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance.
See also: Improvements
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.
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:
Rental expenses, Auto and travel expenses.
TTY/TDD information, How To Get Tax Help
U
Uncollected rent:
Use of home:
Change to rental use, Property Changed to Rental Use
Days of personal use, What is a day of personal use?
Fair rental price, Fair rental price.
Passive activity rules exception, Exception for Personal Use of Dwelling Unit
V
Vacant rental property, Vacant rental property.
Vacation homes:
Dwelling unit, Dwelling unit.
Fair rental price, Fair rental price.
Valuation:
Fair market value, Fair market value.
TOC