Pub. 17, Chapter 10 - Rental Income & Expenses
This chapter discusses rental income and expenses. It covers the
following topics.
- Rental income.
- Rental expenses.
- Vacation homes and other dwelling units.
- Depreciation.
- Limits on rental losses.
- How to report your rental income and expenses.
If you sell or otherwise dispose of your rental property, see
Publication 544,
Sales and Other Dispositions of Assets.
If you have a loss from damage to, or from theft of, rental
property, see Publication 547,
Casualties, Disasters, and Thefts
(Business and Nonbusiness).
If you rent out a condominium or a cooperative apartment, some
special rules apply to you even though you receive the same tax
treatment as other owners of rental property. See Publication 527
for
more information.
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