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Hr Block Free EfileHr block free efile Publication 527 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSale of main home used as rental property. Hr block free efile Tax-free exchange of rental property occasionally used for personal purposes. Hr block free efile Ordering forms and publications. Hr block free efile Tax questions. Hr block free efile Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 527, such as legislation enacted after it was published, go to www. Hr block free efile irs. Hr block free efile gov/pub527. Hr block free efile What's New Net Investment Income Tax (NIIT). Hr block free efile Beginning in 2013, you may be subject to the Net Investment Income Tax (NIIT). Hr block free efile NIIT is a 3. Hr block free efile 8% tax on the lesser of net investment income or the excess of modified adjusted gross income (MAGI) over the threshold amount. Hr block free efile Net investment income may include rental income and other income from passive activities. Hr block free efile Use Form 8960, Net Investment Income Tax, to figure this tax. Hr block free efile For more information on NIIT, go to IRS. Hr block free efile gov and enter “Net Investment Income Tax” in the search box. Hr block free efile Reminders Photographs of missing children. Hr block free efile The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block free efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block free efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hr block free efile Introduction Do you own a second house that you rent out all the time? Do you own a vacation home that you rent out when you or your family isn't using it? These are two common types of residential rental activities discussed in this publication. Hr block free efile In most cases, all rental income must be reported on your tax return, but there are differences in the expenses you are allowed to deduct and in the way the rental activity is reported on your return. Hr block free efile First, this publication will look at the rental-for-profit activity in which there is no personal use of the property. Hr block free efile We will look at types of income and when each is reported, and at types of expenses and which are deductible. Hr block free efile Chapter 2 discusses depreciation as it applies to your rental real estate activity—what property can be depreciated and how to figure it. Hr block free efile Chapter 3 covers the actual reporting of your rental income and deductions, including casualties and thefts, limitations on losses, and claiming the correct amount of depreciation. Hr block free efile Special rental situations are grouped together in chapter 4. Hr block free efile These include condominiums, cooperatives, property changed to rental use, renting only part of your property, and a not-for-profit rental activity. Hr block free efile Finally, in chapter 5, we will look at the rules for rental income and expenses when there is also personal use of the dwelling unit, such as a vacation home. Hr block free efile Sale or exchange of rental property. Hr block free efile For information on how to figure and report any gain or loss from the sale, exchange or other disposition of your rental property, see Publication 544, Sales and Other Dispositions of Assets. Hr block free efile Sale of main home used as rental property. Hr block free efile For information on how to figure and report any gain or loss from the sale or other disposition of your main home that you also used as rental property, see Publication 523, Selling Your Home. Hr block free efile Tax-free exchange of rental property occasionally used for personal purposes. Hr block free efile If you meet certain qualifying use standards, you may qualify for a tax-free exchange (a like-kind or section 1031 exchange) of one piece of rental property you own for a similar piece of rental property, even if you have used the rental property for personal purposes. Hr block free efile For information on the qualifying use standards, see Rev. Hr block free efile Proc. Hr block free efile 2008–16, 2008 IRB 547, at http://www. Hr block free efile irs. Hr block free efile gov/irb/2008-10_IRB/ar12. Hr block free efile html . Hr block free efile For more information on like-kind exchanges, see chapter 1 of Publication 544. Hr block free efile Comments and suggestions. Hr block free efile We welcome your comments about this publication and your suggestions for future editions. Hr block free efile You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Hr block free efile NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Hr block free efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block free efile You can send your comments from www. Hr block free efile irs. Hr block free efile gov/formspubs/. Hr block free efile Click on “More Information” and then on “Comment on Tax Forms and Publications”. Hr block free efile Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Hr block free efile Ordering forms and publications. Hr block free efile Visit www. Hr block free efile irs. Hr block free efile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Hr block free efile Internal Revenue Service 1201 N. Hr block free efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hr block free efile If you have a tax question, check the information available on IRS. Hr block free efile gov or call 1-800-829-1040. Hr block free efile We cannot answer tax questions sent to either of the above addresses. Hr block free efile Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 5213 Election To Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss See chapter 6, How To Get Tax Help for information about getting these publications and forms. Hr block free efile Prev Up Next Home More Online Publications
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