This publication discusses rental income and expenses, including
depreciation, and explains how to report them on your return. It also
covers casualty losses on rental property and the passive activity and
at-risk rules.
This publication is designed for those who rent out no more than a
few residential dwelling units.
Sale of rental property.
For information on how to figure and report any gain or loss from
the sale or other disposition of your rental property, see chapter 3
in Publication 544,
Sales and Other Dispositions of Assets.
Sale of main home used as rental property.
For information on how to figure and report any gain or loss from
the sale or other disposition of your main home that you also used as
rental property, get Publication 523,
Selling Your Home.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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