Federal tax law
Publication 527 — Residential Rental Property (Including Rental of Vacation Homes)
Federal tax law and IRS guidance as published — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 40 sections
- Jurisdiction
- United States
Contents
▸Residential Rental Property
Overview▸2025 Returns
Overview- Future Developments
- What’s New
- Reminders
- Introduction
▸1. Rental Income and Expenses (If No Personal Use of Dwelling)
▸! sonal purposes and you claimed a deduction in
Overview▸2. Depreciation of Rental Property
- ! only. If you need information about depreciating
- ! fore changing it to rental use, its basis for depreci
▸! treated as an addition to the basis of the land,
▸! to property used in rental activities. These classes
Overview- Claiming the Correct Amount of Depreciation
▸3. Reporting Rental Income, Expenses, and Losses
▸!
Overview- Casualties and Thefts
- Example
▸5. Personal Use of Dwelling Unit (Including Vacation Home)
- PART I. Rental Use Percentage
- PART II. Allowable Rental Expenses
- PART III. Carryover of Unallowed Expenses to Next Year
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