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Tax Topic Index

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Index of Publication 527 - Residential Rental Property (Including Rental of Vacation Homes)TOC
ACRS (Accelerated Cost Recovery System):
Adjusted basis:
MACRS depreciation, Adjusted Basis
Adjusted gross income (AGI):
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.
Dwelling units, Dwelling unit.
Assessments, local, See: Local assessments
Assistance, See: Tax help
Assumption of mortgage, Assumption of a mortgage.
Days of personal use, What is a day of personal use?
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
Fair market value (FMV), Fair market value.
Loan origination fees, Mortgage insurance premiums,, Points
Points, See: Points
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:
Help, See: Tax help
Use as rental property, See: Use of home
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
Depreciation, Land.
Cancellation payments, Canceling a lease.
Equipment leasing, Rental of equipment.
Passive activity losses and credits, Passive Activity Limits
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
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
Part interest:
Expenses, Part interest.
Passive activity:
Personal property:
Rental income from, Property or services.
Placed-in-service date, Placed in Service
Principal residence, See: Home
Profit, property not rented for, You own a duplex and live in one half, renting...
Publications, See: Tax help
Recordkeeping requirements:
Rental income:
Cancellation of lease payments, Canceling a lease.
Dwelling unit used as home, Dwelling Unit Used as a Home
Property received from tenant, Property or services.
Security deposit, Security deposits.
Services received from tenant, Property or services.
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
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.
Taxpayer Advocate, Taxpayer Advocate Service.
Theft losses, Theft.
Travel and transportation expenses:
Rental expenses, Auto and travel expenses.
TTY/TDD information, How To Get Tax Help