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Pub. 527, Residential Rental Property 2004 Tax Year

Introductory Material

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Table of Contents

Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

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.

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, get 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 write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
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.

  You can email us at *[email protected]. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions.   If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the three addresses shown under How To Get Tax Help in the back of this publication.

Useful Items - You may want to see:

Publication

  • 463 Travel, Entertainment, Gift, and Car Expenses

  • 534 Depreciating Property Placed in Service Before 1987

  • 535 Business Expenses

  • 547 Casualties, Disasters, and Thefts

  • 551 Basis of Assets

  • 925 Passive Activity and At-Risk Rules

  • 946 How To Depreciate Property

Form (and Instructions)

  • 4562
    Depreciation and Amortization

  • 5213
    Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit

  • 8582
    Passive Activity Loss Limitations

  • Schedule E (Form 1040)
    Supplemental Income and Loss

See How To Get Tax Help at the end of this publication for information about getting these publications and forms.

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