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About Tax Map

Publication 527
Residential Rental Property
For use in Preparing 2007 Returns
Introduction, Useful Items and Important Changes

Rental Income

Rental Expenses

Repairs and Improvements
Other Expenses
Condominiums and Cooperatives

Not Rented for Profit

Property Changed to Rental Use

Renting Part of Property

Personal Use of Dwelling Unit (Including Vacation Home)

Dwelling Unit Used as Home
Figuring Days of Personal Use
How To Divide Expenses
How To Figure Rental Income and Deductions

Depreciation

Special Depreciation Allowance
MACRS
MACRS Depreciation Under GDS
Optional Tables
MACRS Depreciation Under ADS

Casualties and Thefts

Limits on Rental Losses

At-Risk Rules
Passive Activity Limits

How To Report Rental Income and Expenses

Schedule E (Form 1040)

How To Get Tax Help