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9. Rental Income and Expenses/Ingresos y Gastos de Alquiler

Form 4562, Depreciation and Amortization
Use this form to claim your deduction for depreciation and amortization, make the election under section 179 to expense certain property, and provide information on the business/investment use of automobiles and other listed property.

Form 6251, Alternative Minimum Tax - Individuals
Use this form to figure the amount, if any, of your alternative minimum tax (AMT).

Form 8582, Passive Activity Loss Limitations
Noncorporate taxpayers use this form to figure the amount of any passive activity loss (PAL) for the current tax year and to report the application of prior year unallowed PALs.

Publication 527, Residential Rental Property (Including Rental of Vacation Homes)
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.

Publication 534, Depreciating Property Placed in Service Before 1987
This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987.

Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

Publication 544, Sales and Other Dispositions of Assets
This publication explains the tax rules that apply when you dispose of property.

Publication 547, Casualties, Disasters, and Thefts
This publication explains the tax treatment of casualties, thefts, and losses on deposits.

Publicación 547(SP), Hechos Fortuitos, Desastres y Robos
Esta publicación explica el trato tributario de casos de hechos fortuitos, robos y pérdidas de depósitos monetarios.

Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

Schedule E (Form 1040), Supplemental Income and Loss
Use this schedule to report income or loss from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.

Page Last Reviewed or Updated: 26-Aug-2016