skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
International
Tax Topic Index
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Rental Property
Rent
Rental
Rental Income
menu link iconPublicationsmenu link iconFormsmenu link iconFAQsmenu link iconTax Topics
Principal Publications Publications
horizontal rule
Related Publications
Publication 527 Residential Rental Property (Including Rental of Vacation Homes)Index for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 925 Passive Activity and At-Risk RulesIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Rental Income and Expenses
Rental Income. In most cases, you must include in your gross income all amounts you receive as rent. Rental...
Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses
Uncollected rent. If you are a cash-basis taxpayer, do not deduct uncollected rent. Because you have not included...
Publication 17 - Your Federal Income Tax (For Individuals) - Rental Expenses
Rental of property. You can deduct the rent you pay for property that you use for rental purposes. If you...
Publication 527 - Residential Rental Property (Including Rental of Vacation Homes) - Rental Income and Expenses (If No Personal Use of Dwelling)
Rental Income. In most cases, you must include in your gross income all amounts you receive as rent. Rental...
Publication 535 - Business Expenses - Rent Expense
Rent. Rent is any amount you pay for the use of property you do not own. In general, you can deduct rent as...
Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Deducting Expenses
Rent. If you rent the home you occupy and meet the requirements for business use of the home, you can deduct...
Publication 925 - Passive Activity and At-Risk Rules - Passive Activity and At-Risk Rules
Rental Activities. A rental activity is a passive activity even if you materially participated in that activity,...
Forms and Instructions Forms and Instructions
horizontal rule
Relevant Forms
Form 1040 (Schedule E) Supplemental Income and LossTopic Screen for this Form
Instructions for Schedule E (Form 1040), Supplemental Income and LossHTML Instructions
Form 4562 Depreciation and Amortization (Including Information on Listed Property)Topic Screen for this Form
Instructions for Form 4562, Depreciation and Amortization
Form 4797 Sales of Business PropertyTopic Screen for this Form
Instructions for Form 4797, Sales of Business Property
Form 4835 Farm Rental Income and ExpensesTopic Screen for this Form
Form 6198 At-Risk LimitationsTopic Screen for this Form
Instructions for Form 6198, At-Risk Limitations
Form 8582 Passive Activity Loss LimitationsTopic Screen for this Form
Instructions for Form 8582, Passive Activity Loss Limitations
Form 8703 Annual Certification of a Residential Rental ProjectTopic Screen for this Form
Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S CorporationTopic Screen for this Form
heading icon Frequently Asked Questions
FAQ - Capital Gains, Losses, Sale of Home
A property was my principal residence for the first 2 of the 5 years ending on the date of the sale of the...
FAQ - Sale or Trade of Business, Depreciation, Rentals
We have incurred substantial repairs to our residential rental property: new roof, gutters, windows, furnace,...
FAQ - Sale or Trade of Business, Depreciation, Rentals
Can the entire acquisition cost of a computer that I purchased for my business be deducted as a business expense...
FAQ - Sale or Trade of Business, Depreciation, Rentals
Can you deduct private mortgage insurance (PMI) premiums on rental property? If so, which line item on Schedule...
FAQ - Sale or Trade of Business, Depreciation, Rentals
I purchased a rental property last year. What closing costs can I deduct? The only deductible closing costs...
FAQ - Sale or Trade of Business, Depreciation, Rentals
I am renting a house to my son and daughter-in-law. Can I claim rental expenses? In general, if you receive...
FAQ - Sale or Trade of Business, Depreciation, Rentals
What form(s) do we need to fill out to report the sale of rental property? The gain or loss on the sale of...
FAQ - Sale or Trade of Business, Depreciation, Rentals
Can we move into our rental property, live there as our main home for two years, and sell it without having...
FAQ - Sale or Trade of Business, Depreciation, Rentals
What forms do we file to report a loss on the sale of a rental property? Rental property is income producing...
FAQ - Sale or Trade of Business, Depreciation, Rentals
I have heard that I can sell my rental property and use the proceeds to purchase rental property of equal or...
FAQ - Sale or Trade of Business, Depreciation, Rentals
We sold a rental property last year and used the like-kind exchange rules under section 1031 of Internal Revenue...
heading icon Tax Topics
Tax Topic 414
Rental Income and Expenses. Generally, cash or the fair market value of property you receive for the use of...
Related Topic Links
related topic1031 Like-kind Exchange
related topicAdvance Rent
related topicApartment Building
related topicBasis of Property Changed to Rental Use
related topicBusiness Use or Rental of Home
related topicCapitalizing Rent Expenses
related topicClerical Help and Office Rent
related topicCondominiums and Cooperatives
related topicDepreciation of Rental Property
related topicExample - Property Changed to Rental Use
related topicException for Rental Real Estate with Active Participation
related topicExclusion of Rental Allowance and Fair Rental Value of a Parsonage
related topicFair Rental Price
related topicHow Do You Treat Repairs and Improvements?
related topicImprovements
related topicIncome-producing Rental or Royalty Interest
related topicLimits on Rental Losses
related topicLosses from Rental Real Estate Activities with Active Participation
related topicMinimal Rental Use
related topicMortgage Interest, Home
related topicNot Rented for Profit
related topicOther Sources of Rental Income
related topicPassive Activity and At-risk Rules
related topicPassive Activity Loss
related topicPersonal Use of Dwelling Unit (Including Vacation Home)
related topicPersonal Use of Rental Property
related topicPollution Control Facilities
related topicPre-rental Expenses
related topicProperty Changed from Personal to Business or Rental Use
related topicProperty Changed to Business or Rental Use
related topicProperty Changed to Rental Use
related topicProperty Used Partly for Business or Rental
related topicProviding Substantial Services
related topicReal Estate Rent
related topicRedeemable Ground Rents
related topicRent and Leasing
related topicRent Increase Due to Higher Real Estate Taxes
related topicRental Activity Losses
related topicRental Income and Expenses
related topicRental Income and Expenses (If No Personal Use of Dwelling)
related topicRental Income from U.S. Real Property
related topicRental of Equipment
related topicRental of Nondepreciable Property
related topicRental of Personal Property
related topicRental of Property Also Used as Your Home
related topicRental of Property Incidental to a Development Activity
related topicRental of Property to a Nonpassive Activity
related topicRental Payments
related topicRenting Part of Property
related topicRents (Including Crop Shares)
related topicRents from Personal Property
related topicRents or Royalties
related topicReporting Rental Income, Expenses, and Losses
related topicResidental Rental Property
related topicSafe Deposit Box Rent
related topicSection 1250 Property
related topicSecurity Deposits
related topicSeparate Part of Property Used for Business or Rental
related topicSeparate Structure
related topicStraight Line Method
related topicVacant Rental Property
related topicVacant While Listed for Sale
related topicWhat is a Day of Personal Use
related topicWhat Rental Property Can be Depreciated?
related topicWhat Rental Property Cannot be Depreciated?