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Frequently Asked Tax Questions

Sale or Trade of Business, Depreciation, Rentals - Personal Use of Business Property (Condo, Timeshare, etc.)

  1. I am renting a house to my son and daughter-in-law. Can I claim rental expenses?

Rev. date: 12/18/2014

I am renting a house to my son and daughter-in-law. Can I claim rental expenses?

In general, if you receive income from the rental of a dwelling unit, such as a house, apartment, or duplex, you can deduct certain expenses.
Besides knowing which expenses may be deductible, it is important to understand potential limitations on the amounts of rental expenses that you can deduct in a tax year.
There are several types of limitations that may apply.
Not-for-profit activities:
Rental of a dwelling unit (for profit):
Passive activity losses:
At-risk rules:
The at-risk rules limit your losses from most activities to your amount at risk in the activity.