Real Estate Tax Center


Tax Tips - Real Estate

This section contains information on topics such as tax credits, rental income and expenses and the sale of your residence.

Avoiding Problems - Real Estate

This section contains important information on recordkeeping and warns you of fraudulent real estate schemes.

Trends and Statistics - Real Estate

This site provides industry specific and general survey results that should be of interest to the small business owner.

Audit Technique Guides - Real Estate

The IRS Market Segment Specialization Program (MSSP) publishes various guides for use by IRS employees conducting audits and as information for taxpayers and practitioners.

Financial Resources - Real Estate

This section provides you with direct links to many commonly used financial resources for small businesses.

Tips on Rental Real Estate Income, Deductions and Recordkeeping

Questions and answers pertaining to rental real estate tax issues.

Reporting and Paying Tax on U.S. Real Property Interests

The disposition of a U.S. real property interest by a foreign person (transferor) is subject to the Foreign Investment in Real Property Tax Act of 1980 (FIRPTA) income tax withholding. FIRPTA authorized the United States for the first time to tax foreign persons on disposition of U.S. Real Property Interests (USRPI).

Income Verification Express Service (IVES)

The Income Verification Express Service (IVES) provides two-business day processing and delivery of tax return transcripts. The new service replaces the existing process that required manual pick-up and delivery of transcripts from the IRS Return and Income Verification Services (RAIVS) units located across the country.

FS-2018-14, August 2018

Know the facts about renting out residential property.