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Rental Property Tax Preparation (Schedule E)

Rental income is reported on Schedule E, but the rules around depreciation, passive loss limitations, and the distinction between repairs and improvements catch a lot of landlords off guard. Our office works through each property, calculates depreciation correctly, and applies the right rules to passive losses before the return is filed.

Depreciation

Residential rental property depreciates over 27.5 years. We track basis, prior depreciation, and bonus depreciation elections so the calculation is accurate each year.

Passive loss rules

Rental losses are passive by default, with limits on how much can offset other income. We apply the $25,000 allowance and real estate professional rules where they apply.

Multiple properties

Each property is tracked separately on Schedule E. We coordinate income, expenses, and depreciation across properties so nothing is combined incorrectly.

Common questions

I have a short-term rental (Airbnb, VRBO). Is that different?

Short-term rentals may not qualify as passive rental income if average rental periods are short and you provide substantial services. The rules differ from long-term rentals. Our office reviews your situation before classifying income.

Can I deduct repairs on my rental property?

Ordinary repairs are deductible in the year paid. Improvements that extend the life or add value to the property must be capitalized and depreciated. The distinction matters, and our office reviews expense categories before filing.

I sold a rental property this year. What changes?

A sale triggers depreciation recapture taxed at up to 25%, plus capital gains on any remaining gain. We calculate both and include them on the return.

What records do I need for my rental properties?

Income records (rent received), expense receipts, mortgage interest statements (Form 1098), property tax bills, and any closing documents from purchase or sale. A summary spreadsheet helps but is not required before we start.

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