Topic No. 414 Rental Income and Expenses| www.irs.gov
Determine if your residential rental income is taxable and/or if your basic expenses associated with the rental property are deductible.| www.irs.gov
Information about Publication 925, Passive Activity and At-Risk Rules, including recent updates and related forms. Publication 925 discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity.| www.irs.gov
Topic No. 559 Net Investment Income Tax| www.irs.gov
Information about Schedule A (Form 1040), Itemized Deductions, including recent updates, related forms, and instructions on how to file. This schedule is used by filers to report itemized deductions.| www.irs.gov
Information about Schedule E (Form 1040), Supplemental Income and Loss, including recent updates, related forms, and instructions on how to file. Schedule E is used to report income from rental properties, royalties, partnerships, S corporations, estates, trusts, and residual interests in REMICs.| www.irs.gov
Information about Publication 527, Residential Rental Property, including recent updates. Publication 527 discusses rental income and expenses (including depreciation) and explains how to report them on your return.| www.irs.gov