Publication 527 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.
None at this time.
Other Items You May Find Useful
About Form 4562, Depreciation and Amortization
About Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit
About Form 8582, Passive Activity Loss Limitations
About Schedule E (Form 1040), Supplemental Income and Loss