Table of Contents

• Publication 527 - Introductory Material
  • Reminder
  • Introduction
    • Sale of main home used as rental property.
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 527 - Main Contents
  • Rental Income
  • Rental Expenses
    • Repairs and Improvements
    • Other Expenses
    • Condominiums and Cooperatives
  • Not Rented for Profit
  • Property Changed to Rental Use
  • Renting Part of Property
  • Personal Use of Dwelling Unit (Including Vacation Home)
    • Dwelling Unit Used as Home
    • Figuring Days of Personal Use
    • How To Divide Expenses
    • How To Figure Rental Income and Deductions
  • Depreciation
    • Filing an amended return.
    • Changing your accounting method.
    • Special Depreciation Allowance
    • MACRS
    • MACRS Depreciation Under GDS
    • Optional Tables
    • MACRS Depreciation Under ADS
  • Casualties and Thefts
  • Limits on Rental Losses
    • At-Risk Rules
    • Passive Activity Limits
  • How To Report Rental Income and Expenses
    • Schedule E (Form 1040)
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Publication 527 - Additional Material
• Index