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.
Other Items You May Find Useful
Form 4562, Depreciation and Amortization
Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
Form 8582, Passive Activity Loss Limitations
Schedule E (Form 1040), Supplemental Income and Loss
Comment on Publication 527
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