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Free tax h&r block 3. Free tax h&r block   Reporting Rental Income, Expenses, and Losses Table of Contents Which Forms To UseSchedule E (Form 1040) Schedule C (Form 1040), Profit or Loss From Business Qualified Joint Venture Limits on Rental LossesAt-Risk Rules Passive Activity Limits Casualties and Thefts Example Figuring the net income or loss for a residential rental activity may involve more than just listing the income and deductions on Schedule E (Form 1040). Free tax h&r block There are activities which do not qualify to use Schedule E, such as when the activity is not engaged in to make a profit or when you provide substantial services in conjunction with the property. Free tax h&r block There are also the limitations which may need to be applied if you have a net loss on Schedule E. Free tax h&r block There are two: (1) the limitation based on the amount of investment you have at risk in your rental activity, and (2) the special limits imposed on passive activities. Free tax h&r block You may also have a gain or loss related to your rental property from a casualty or theft. Free tax h&r block This is considered separately from the income and expense information you report on Schedule E. Free tax h&r block Which Forms To Use The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). Free tax h&r block However, do not use that schedule to report a not-for-profit activity. Free tax h&r block See Not Rented for Profit , in chapter 4. Free tax h&r block There are also other rental situations in which forms other than Schedule E would be used. Free tax h&r block Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. Free tax h&r block , you normally report your rental income and expenses on Schedule E, Part I. Free tax h&r block List your total income, expenses, and depreciation for each rental property. Free tax h&r block Be sure to enter the number of fair rental and personal use days on line 2. Free tax h&r block If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. Free tax h&r block Complete lines 1 and 2 for each property. Free tax h&r block However, fill in lines 23a through 26 on only one Schedule E. Free tax h&r block On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. Free tax h&r block To find out if you need to attach Form 4562, see Form 4562 , later. Free tax h&r block If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. Free tax h&r block Form 6198, At-Risk Limitations. Free tax h&r block See At-Risk Rules , later. Free tax h&r block Also see Publication 925. Free tax h&r block Form 8582, Passive Activity Loss Limitations. Free tax h&r block See Passive Activity Limits , later. Free tax h&r block Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. Free tax h&r block If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. Free tax h&r block Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). Free tax h&r block Form 4562. Free tax h&r block   You must complete and attach Form 4562 for rental activities only if you are claiming: Depreciation, including the special depreciation allowance, on property placed in service during 2013; Depreciation on listed property (such as a car), regardless of when it was placed in service; or Any other car expenses, including the standard mileage rate or lease expenses. Free tax h&r block Otherwise, figure your depreciation on your own worksheet. Free tax h&r block You do not have to attach these computations to your return, but you should keep them in your records for future reference. Free tax h&r block   See Publication 946 for information on preparing Form 4562. Free tax h&r block Schedule C (Form 1040), Profit or Loss From Business Generally, Schedule C is used when you provide substantial services in conjunction with the property or the rental is part of a trade or business as a real estate dealer. Free tax h&r block Providing substantial services. Free tax h&r block   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, you report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Free tax h&r block Use Form 1065, U. Free tax h&r block S. Free tax h&r block Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). Free tax h&r block Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. Free tax h&r block For information, see Publication 334, Tax Guide for Small Business. Free tax h&r block Also, you may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. Free tax h&r block For a discussion of “substantial services,” see Real Estate Rents in Publication 334, chapter 5. Free tax h&r block Qualified Joint Venture If you and your spouse each materially participate (see Material participation under Passive Activity Limits, later) as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Free tax h&r block This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. Free tax h&r block If you make this election, you must report rental real estate income on Schedule E (or Schedule C if you provide substantial services). Free tax h&r block You will not be required to file Form 1065 for any year the election is in effect. Free tax h&r block Rental real estate income generally is not included in net earnings from self-employment subject to self-employment tax and generally is subject to the passive activity limits. Free tax h&r block If you and your spouse filed a Form 1065 for the year prior to the election, the partnership terminates at the end of the tax year immediately preceding the year the election takes effect. Free tax h&r block For more information on qualified joint ventures, go to IRS. Free tax h&r block gov and enter “qualified joint venture” in the search box. Free tax h&r block Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. Free tax h&r block You must consider these rules in the order shown below. Free tax h&r block Both are discussed in this section. Free tax h&r block At-risk rules. Free tax h&r block These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. Free tax h&r block This applies only if the real property was placed in service after 1986. Free tax h&r block Passive activity limits. Free tax h&r block Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. Free tax h&r block However, there are exceptions. Free tax h&r block At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. Free tax h&r block Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. Free tax h&r block In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. Free tax h&r block You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. Free tax h&r block Any loss that is disallowed because of the at-risk limits is treated as a deduction from the same activity in the next tax year. Free tax h&r block See Publication 925 for a discussion of the at-risk rules. Free tax h&r block Form 6198. Free tax h&r block   If you are subject to the at-risk rules, file Form 6198, At-Risk Limitations, with your tax return. Free tax h&r block Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. Free tax h&r block For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. Free tax h&r block For a discussion of activities that are not considered rental activities, see Rental Activities in Publication 925. Free tax h&r block Deductions or losses from passive activities are limited. Free tax h&r block You generally cannot offset income, other than passive income, with losses from passive activities. Free tax h&r block Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. Free tax h&r block Any excess loss or credit is carried forward to the next tax year. Free tax h&r block Exceptions to the rules for figuring passive activity limits for personal use of a dwelling unit and for rental real estate with active participation are discussed later. Free tax h&r block For a detailed discussion of these rules, see Publication 925. Free tax h&r block Real estate professionals. Free tax h&r block   If you are a real estate professional, complete line 43 of Schedule E. Free tax h&r block      You qualify as a real estate professional for the tax year if you meet both of the following requirements. Free tax h&r block More than half of the personal services you perform in all trades or businesses during the tax year are performed in real property trades or businesses in which you materially participate. Free tax h&r block You perform more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate. Free tax h&r block If you qualify as a real estate professional, rental real estate activities in which you materially participated are not passive activities. Free tax h&r block For purposes of determining whether you materially participated in your rental real estate activities, each interest in rental real estate is a separate activity unless you elect to treat all your interests in rental real estate as one activity. Free tax h&r block   Do not count personal services you perform as an employee in real property trades or businesses unless you are a 5% owner of your employer. Free tax h&r block You are a 5% owner if you own (or are considered to own) more than 5% of your employer's outstanding stock, or capital or profits interest. Free tax h&r block   Do not count your spouse's personal services to determine whether you met the requirements listed earlier to qualify as a real estate professional. Free tax h&r block However, you can count your spouse's participation in an activity in determining if you materially participated. Free tax h&r block Real property trades or businesses. Free tax h&r block   A real property trade or business is a trade or business that does any of the following with real property. Free tax h&r block Develops or redevelops it. Free tax h&r block Constructs or reconstructs it. Free tax h&r block Acquires it. Free tax h&r block Converts it. Free tax h&r block Rents or leases it. Free tax h&r block Operates or manages it. Free tax h&r block Brokers it. Free tax h&r block Choice to treat all interests as one activity. Free tax h&r block   If you were a real estate professional and had more than one rental real estate interest during the year, you can choose to treat all the interests as one activity. Free tax h&r block You can make this choice for any year that you qualify as a real estate professional. Free tax h&r block If you forgo making the choice for one year, you can still make it for a later year. Free tax h&r block   If you make the choice, it is binding for the tax year you make it and for any later year that you are a real estate professional. Free tax h&r block This is true even if you are not a real estate professional in any intervening year. Free tax h&r block (For that year, the exception for real estate professionals will not apply in determining whether your activity is subject to the passive activity rules. Free tax h&r block )   See the Instructions for Schedule E for information about making this choice. Free tax h&r block Material participation. Free tax h&r block   Generally, you materially participated in an activity for the tax year if you were involved in its operations on a regular, continuous, and substantial basis during the year. Free tax h&r block For details, see Publication 925 or the Instructions for Schedule C. Free tax h&r block Participating spouse. Free tax h&r block   If you are married, determine whether you materially participated in an activity by also counting any participation in the activity by your spouse during the year. Free tax h&r block Do this even if your spouse owns no interest in the activity or files a separate return for the year. Free tax h&r block Form 8582. Free tax h&r block    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. Free tax h&r block See Form 8582 not required , later in this chapter, to determine if you must complete Form 8582. Free tax h&r block   If you are required to complete Form 8582 and are also subject to the at-risk rules, include the amount from Form 6198, line 21 (deductible loss) in column (b) of Form 8582, Worksheet 1 or 3, as required. Free tax h&r block Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. Free tax h&r block Instead, follow the rules explained in chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). Free tax h&r block Exception for Rental Real Estate With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. Free tax h&r block This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. Free tax h&r block Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. Free tax h&r block Example. Free tax h&r block Jane is single and has $40,000 in wages, $2,000 of passive income from a limited partnership, and $3,500 of passive loss from a rental real estate activity in which she actively participated. Free tax h&r block $2,000 of Jane's $3,500 loss offsets her passive income. Free tax h&r block The remaining $1,500 loss can be deducted from her $40,000 wages. Free tax h&r block The special allowance is not available if you were married, lived with your spouse at any time during the year, and are filing a separate return. Free tax h&r block Active participation. Free tax h&r block   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. Free tax h&r block Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and other similar decisions. Free tax h&r block Example. Free tax h&r block Mike is single and had the following income and losses during the tax year:   Salary $42,300     Dividends 300     Interest 1,400     Rental loss (4,000)   The rental loss was from the rental of a house Mike owned. Free tax h&r block Mike had advertised and rented the house to the current tenant himself. Free tax h&r block He also collected the rents, which usually came by mail. Free tax h&r block All repairs were either made or contracted out by Mike. Free tax h&r block Although the rental loss is from a passive activity, because Mike actively participated in the rental property management he can use the entire $4,000 loss to offset his other income. Free tax h&r block Maximum special allowance. Free tax h&r block   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. Free tax h&r block   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. Free tax h&r block If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. Free tax h&r block   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. Free tax h&r block Modified adjusted gross income (MAGI). Free tax h&r block   This is your adjusted gross income from Form 1040, U. Free tax h&r block S. Free tax h&r block Individual Income Tax Return, line 38, or Form 1040NR, U. Free tax h&r block S. Free tax h&r block Nonresident Alien Income Tax Return, line 37, figured without taking into account: The taxable amount of social security or equivalent tier 1 railroad retirement benefits, The deductible contributions to traditional individual retirement accounts (IRAs) and section 501(c)(18) pension plans, The exclusion from income of interest from Series EE and I U. Free tax h&r block S. Free tax h&r block savings bonds used to pay higher educational expenses, The exclusion of amounts received under an employer's adoption assistance program, Any passive activity income or loss included on Form 8582, Any rental real estate loss allowed to real estate professionals, Any overall loss from a publicly traded partnership (see Publicly Traded Partnerships (PTPs) in the Instructions for Form 8582), The deduction allowed for one-half of self-employment tax, The deduction allowed for interest paid on student loans, The deduction for qualified tuition and related fees, and The domestic production activities deduction (see the Instructions for Form 8903). Free tax h&r block Form 8582 not required. Free tax h&r block   Do not complete Form 8582 if you meet all of the following conditions. Free tax h&r block Your only passive activities were rental real estate activities in which you actively participated. Free tax h&r block Your overall net loss from these activities is $25,000 or less ($12,500 or less if married filing separately and you lived apart from your spouse all year). Free tax h&r block If married filing separately, you lived apart from your spouse all year. Free tax h&r block You have no prior year unallowed losses from these (or any other passive) activities. Free tax h&r block You have no current or prior year unallowed credits from passive activities. Free tax h&r block Your MAGI is $100,000 or less ($50,000 or less if married filing separately and you lived apart from your spouse all year). Free tax h&r block You do not hold any interest in a rental real estate activity as a limited partner or as a beneficiary of an estate or a trust. Free tax h&r block   If you meet all of the conditions listed above, your rental real estate activities are not limited by the passive activity rules and you do not have to complete Form 8582. Free tax h&r block On lines 23a through 23e of your Schedule E, enter the applicable amounts. Free tax h&r block Casualties and Thefts As a result of a casualty or theft, you may have a loss related to your rental property. Free tax h&r block You may be able to deduct the loss on your income tax return. Free tax h&r block Casualty. Free tax h&r block   This is the damage, destruction, or loss of property resulting from an identifiable event that is sudden, unexpected, or unusual. Free tax h&r block Such events include a storm, fire, or earthquake. Free tax h&r block Theft. Free tax h&r block   This is defined as the unlawful taking and removing of your money or property with the intent to deprive you of it. Free tax h&r block Gain from casualty or theft. Free tax h&r block   It is also possible to have a gain from a casualty or theft if you receive money, including insurance, that is more than your adjusted basis in the property. Free tax h&r block Generally, you must report this gain. Free tax h&r block However, under certain circumstances, you may defer paying tax by choosing to postpone reporting the gain. Free tax h&r block To do this, you generally must buy replacement property within 2 years after the close of the first tax year in which any part of your gain is realized. Free tax h&r block In certain circumstances, the replacement period can be greater than 2 years; see Replacement Period in Publication 547 for more information. Free tax h&r block The cost of the replacement property must be equal to or more than the net insurance or other payment you received. Free tax h&r block More information. Free tax h&r block   For information on business and nonbusiness casualty and theft losses, see Publication 547. Free tax h&r block How to report. Free tax h&r block    If you had a casualty or theft that involved property used in your rental activity, figure the net gain or loss in Section B of Form 4684, Casualties and Thefts. Free tax h&r block Follow the Instructions for Form 4684 for where to carry your net gain or loss. Free tax h&r block Example In February 2008, Marie Pfister bought a rental house for $135,000 (house $120,000 and land $15,000) and immediately began renting it out. Free tax h&r block In 2013, she rented it all 12 months for a monthly rental fee of $1,125. Free tax h&r block In addition to her rental income of $13,500 (12 x $1,125), Marie had the following expenses. Free tax h&r block Mortgage interest $8,000 Fire insurance (1-year policy) 250 Miscellaneous repairs 400 Real estate taxes imposed and paid 500 Maintenance 200 Marie depreciates the residential rental property under MACRS GDS. Free tax h&r block This means using the straight line method over a recovery period of 27. Free tax h&r block 5 years. Free tax h&r block She uses Table 2-2d to find her depreciation percentage. Free tax h&r block Because she placed the property in service in February 2008, she continues to use that row of Table 2-2d. Free tax h&r block For year 6, the rate is 3. Free tax h&r block 636%. Free tax h&r block Marie figures her net rental income or loss for the house as follows: Total rental income received  ($1,125 × 12) $13,500 Minus: Expenses     Mortgage interest $8,000   Fire insurance 250   Miscellaneous repairs 400   Real estate taxes 500   Maintenance 200   Total expenses 9,350 Balance $4,150 Minus: Depreciation ($120,000 x 3. Free tax h&r block 636%) 4,363 Net rental (loss) for house ($213)       Marie had a net loss for the year. Free tax h&r block Because she actively participated in her passive rental real estate activity and her loss was less than $25,000, she can deduct the loss on her return. Free tax h&r block Marie also meets all of the requirements for not having to file Form 8582. Free tax h&r block She uses Schedule E, Part I, to report her rental income and expenses. Free tax h&r block She enters her income, expenses, and depreciation for the house in the column for Property A and enters her loss on line 22. Free tax h&r block Form 4562 is not required. Free tax h&r block Prev  Up  Next   Home   More Online Publications
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Free tax h&r block Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free tax h&r block Tax questions. Free tax h&r block Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Free tax h&r block irs. Free tax h&r block gov/pub925. Free tax h&r block Reminders At-risk amounts. Free tax h&r block  The following rules apply to amounts borrowed after May 3, 2004. Free tax h&r block You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Free tax h&r block You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Free tax h&r block Photographs of missing children. Free tax h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax h&r block 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. Free tax h&r block Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Free tax h&r block The first part of the publication discusses the passive activity rules. Free tax h&r block The second part discusses the at-risk rules. Free tax h&r block However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Free tax h&r block Comments and suggestions. Free tax h&r block   We welcome your comments about this publication and your suggestions for future editions. Free tax h&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax h&r block   You can send your comments from www. Free tax h&r block irs. Free tax h&r block gov/formspubs/. Free tax h&r block Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax h&r block ”   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. Free tax h&r block Ordering forms and publications. Free tax h&r block   Visit www. Free tax h&r block irs. Free tax h&r block 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. Free tax h&r block Internal Revenue Service 1201 N. Free tax h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax h&r block   If you have a tax question, check the information available on IRS. Free tax h&r block gov or call 1-800-829-1040. Free tax h&r block We cannot answer tax questions sent to either of the above addresses. Free tax h&r block Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free tax h&r block Prev  Up  Next   Home   More Online Publications