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Tax Forms

Tax forms 5. Tax forms   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. Tax forms Shared equity financing agreement. Tax forms Donation of use of the property. Tax forms Examples. Tax forms Days used for repairs and maintenance. Tax forms Days used as a main home before or after renting. Tax forms Reporting Income and DeductionsNot used as a home. Tax forms Used as a home but rented less than 15 days. Tax forms Used as a home and rented 15 days or more. Tax forms If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. Tax forms In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. Tax forms Only your rental expenses may deducted on Schedule E (Form 1040). Tax forms Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). Tax forms You must also determine if the dwelling unit is considered a home. Tax forms The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. Tax forms Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. Tax forms There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. Tax forms Dwelling unit. Tax forms   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. Tax forms It also includes all structures or other property belonging to the dwelling unit. Tax forms A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. Tax forms   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. Tax forms Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. Tax forms Example. Tax forms You rent a room in your home that is always available for short-term occupancy by paying customers. Tax forms You do not use the room yourself and you allow only paying customers to use the room. Tax forms This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. Tax forms Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. Tax forms When dividing your expenses, follow these rules. Tax forms Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. Tax forms (This rule does not apply when determining whether you used the unit as a home. Tax forms ) Any day that the unit is available for rent but not actually rented is not a day of rental use. Tax forms Fair rental price. Tax forms   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. Tax forms The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. Tax forms   Ask yourself the following questions when comparing another property with yours. Tax forms Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. Tax forms Example. Tax forms Your beach cottage was available for rent from June 1 through August 31 (92 days). Tax forms Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. Tax forms The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. Tax forms Your family also used the cottage during the last 2 weeks of May (14 days). Tax forms The cottage was not used at all before May 17 or after August 31. Tax forms You figure the part of the cottage expenses to treat as rental expenses as follows. Tax forms The cottage was used for rental a total of 85 days (92 − 7). Tax forms The days it was available for rent but not rented (7 days) are not days of rental use. Tax forms The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. Tax forms You used the cottage for personal purposes for 14 days (the last 2 weeks in May). Tax forms The total use of the cottage was 99 days (14 days personal use + 85 days rental use). Tax forms Your rental expenses are 85/99 (86%) of the cottage expenses. Tax forms Note. Tax forms When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. Tax forms Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. Tax forms Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. Tax forms If you have a net loss, you may not be able to deduct all of the rental expenses. Tax forms See Dwelling Unit Used as a Home, next. Tax forms Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. Tax forms You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. Tax forms See What is a day of personal use , later. Tax forms If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. Tax forms Instead, count it as a day of personal use in applying both (1) and (2) above. Tax forms What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. Tax forms You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). Tax forms However, see Days used as a main home before or after renting , later. Tax forms A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. Tax forms Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. Tax forms ), and lineal descendants (children, grandchildren, etc. Tax forms ). Tax forms Anyone under an arrangement that lets you use some other dwelling unit. Tax forms Anyone at less than a fair rental price. Tax forms Main home. Tax forms   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. Tax forms Shared equity financing agreement. Tax forms   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. Tax forms Donation of use of the property. Tax forms   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. Tax forms Examples. Tax forms   The following examples show how to determine if you have days of personal use. Tax forms Example 1. Tax forms You and your neighbor are co-owners of a condominium at the beach. Tax forms Last year, you rented the unit to vacationers whenever possible. Tax forms The unit was not used as a main home by anyone. Tax forms Your neighbor used the unit for 2 weeks last year; you did not use it at all. Tax forms Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. Tax forms Example 2. Tax forms You and your neighbors are co-owners of a house under a shared equity financing agreement. Tax forms Your neighbors live in the house and pay you a fair rental price. Tax forms Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. Tax forms This is because your neighbors rent the house as their main home under a shared equity financing agreement. Tax forms Example 3. Tax forms You own a rental property that you rent to your son. Tax forms Your son does not own any interest in this property. Tax forms He uses it as his main home and pays you a fair rental price. Tax forms Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. Tax forms Example 4. Tax forms You rent your beach house to Rosa. Tax forms Rosa rents her cabin in the mountains to you. Tax forms You each pay a fair rental price. Tax forms You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. Tax forms Example 5. Tax forms You rent an apartment to your mother at less than a fair rental price. Tax forms You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. Tax forms Days used for repairs and maintenance. Tax forms   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. Tax forms Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. Tax forms Example. Tax forms Corey owns a cabin in the mountains that he rents for most of the year. Tax forms He spends a week at the cabin with family members. Tax forms Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. Tax forms Corey's family members, however, work substantially full time on the cabin each day during the week. Tax forms The main purpose of being at the cabin that week is to do maintenance work. Tax forms Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. Tax forms Days used as a main home before or after renting. Tax forms   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. Tax forms Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. Tax forms You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. Tax forms However, this special rule does not apply when dividing expenses between rental and personal use. Tax forms See Property Changed to Rental Use in chapter 4. Tax forms Example 1. Tax forms On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. Tax forms You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). Tax forms On June 1, 2013, you moved back into your old house. Tax forms The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. Tax forms Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. Tax forms Example 2. Tax forms On January 31, you moved out of the condominium where you had lived for 3 years. Tax forms You offered it for rent at a fair rental price beginning on February 1. Tax forms You were unable to rent it until April. Tax forms On September 15, you sold the condominium. Tax forms The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. Tax forms Examples. Tax forms   The following examples show how to determine whether you used your rental property as a home. Tax forms Example 1. Tax forms You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. Tax forms You rented the basement apartment at a fair rental price to college students during the regular school year. Tax forms You rented to them on a 9-month lease (273 days). Tax forms You figured 10% of the total days rented to others at a fair rental price is 27 days. Tax forms During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. Tax forms Your basement apartment was used as a home because you used it for personal purposes for 30 days. Tax forms Rent-free use by your brothers is considered personal use. Tax forms Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). Tax forms Example 2. Tax forms You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). Tax forms Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. Tax forms You figured 10% of the total days rented to others at a fair rental price is 3 days. Tax forms The room was used as a home because you used it for personal purposes for 21 days. Tax forms That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). Tax forms Example 3. Tax forms You own a condominium apartment in a resort area. Tax forms You rented it at a fair rental price for a total of 170 days during the year. Tax forms For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. Tax forms Your family actually used the apartment for 10 of those days. Tax forms Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. Tax forms You figured 10% of the total days rented to others at a fair rental price is 16 days. Tax forms Your family also used the apartment for 7 other days during the year. Tax forms You used the apartment as a home because you used it for personal purposes for 17 days. Tax forms That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). Tax forms Minimal rental use. Tax forms   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. Tax forms See Used as a home but rented less than 15 days, later, for more information. Tax forms Limit on deductions. Tax forms   Renting a dwelling unit that is considered a home is not a passive activity. Tax forms Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. Tax forms The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. Tax forms Any expenses carried forward to the next year will be subject to any limits that apply for that year. Tax forms This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. Tax forms   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. Tax forms Reporting Income and Deductions Property not used for personal purposes. Tax forms   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. Tax forms Property used for personal purposes. Tax forms   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. Tax forms Not used as a home. Tax forms   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. Tax forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms The expenses for personal use are not deductible as rental expenses. Tax forms   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. Tax forms Used as a home but rented less than 15 days. Tax forms   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). Tax forms You are not required to report the rental income and rental expenses from this activity. Tax forms The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). Tax forms See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. Tax forms Used as a home and rented 15 days or more. Tax forms   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. Tax forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . Tax forms The expenses for personal use are not deductible as rental expenses. Tax forms   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. Tax forms You do not need to use Worksheet 5-1. Tax forms   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. Tax forms To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. Tax forms Worksheet 5-1. Tax forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. Tax forms Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . Tax forms ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. Tax forms Rental Use Percentage A. Tax forms Total days available for rent at fair rental price A. Tax forms       B. Tax forms Total days available for rent (line A) but not rented B. Tax forms       C. Tax forms Total days of rental use. Tax forms Subtract line B from line A C. Tax forms       D. Tax forms Total days of personal use (including days rented at less than fair rental price) D. Tax forms       E. Tax forms Total days of rental and personal use. Tax forms Add lines C and D E. Tax forms       F. Tax forms Percentage of expenses allowed for rental. Tax forms Divide line C by line E     F. Tax forms . Tax forms PART II. Tax forms Allowable Rental Expenses 1. Tax forms Enter rents received 1. Tax forms   2a. Tax forms Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. Tax forms       b. Tax forms Enter the rental portion of real estate taxes b. Tax forms       c. Tax forms Enter the rental portion of deductible casualty and theft losses (see instructions) c. Tax forms       d. Tax forms Enter direct rental expenses (see instructions) d. Tax forms       e. Tax forms Fully deductible rental expenses. Tax forms Add lines 2a–2d. Tax forms Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. Tax forms   3. Tax forms Subtract line 2e from line 1. Tax forms If zero or less, enter -0- 3. Tax forms   4a. Tax forms Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. Tax forms       b. Tax forms Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. Tax forms       c. Tax forms Carryover of operating expenses from 2012 worksheet c. Tax forms       d. Tax forms Add lines 4a–4c d. Tax forms       e. Tax forms Allowable expenses. Tax forms Enter the smaller of line 3 or line 4d (see instructions) 4e. Tax forms   5. Tax forms Subtract line 4e from line 3. Tax forms If zero or less, enter -0- 5. Tax forms   6a. Tax forms Enter the rental portion of excess casualty and theft losses (see instructions) 6a. Tax forms       b. Tax forms Enter the rental portion of depreciation of the dwelling unit b. Tax forms       c. Tax forms Carryover of excess casualty losses and depreciation from 2012 worksheet c. Tax forms       d. Tax forms Add lines 6a–6c d. Tax forms       e. Tax forms Allowable excess casualty and theft losses and depreciation. Tax forms Enter the smaller of  line 5 or line 6d (see instructions) 6e. Tax forms   PART III. Tax forms Carryover of Unallowed Expenses to Next Year 7a. Tax forms Operating expenses to be carried over to next year. Tax forms Subtract line 4e from line 4d 7a. Tax forms   b. Tax forms Excess casualty and theft losses and depreciation to be carried over to next year. Tax forms  Subtract line 6e from line 6d b. Tax forms   Worksheet 5-1 Instructions. Tax forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. Tax forms Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. Tax forms Line 2a. Tax forms Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. Tax forms Do not include interest on a loan that did not benefit the dwelling unit. Tax forms For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. Tax forms Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. Tax forms Include the rental portion of this interest in the total you enter on line 2a of the worksheet. Tax forms   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. Tax forms See the Schedule A instructions. Tax forms However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. Tax forms See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. Tax forms Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. Tax forms   Note. Tax forms Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. Tax forms Instead, figure the personal portion on a separate Schedule A. Tax forms If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. Tax forms           Line 2c. Tax forms Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. Tax forms To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. Tax forms If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. Tax forms On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. Tax forms Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. Tax forms   Note. Tax forms Do not file this Form 4684 or use it to figure your personal losses on Schedule A. Tax forms Instead, figure the personal portion on a separate Form 4684. Tax forms           Line 2d. Tax forms Enter the total of your rental expenses that are directly related only to the rental activity. Tax forms These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. Tax forms Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. Tax forms           Line 2e. Tax forms You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. Tax forms Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. Tax forms           Line 4b. Tax forms On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. Tax forms If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. Tax forms Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). Tax forms           Line 4e. Tax forms You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. Tax forms *           Line 6a. Tax forms To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. Tax forms   A. Tax forms Enter the amount from Form 4684, line 10       B. Tax forms Enter the rental portion of line A       C. Tax forms Enter the amount from line 2c of this worksheet       D. Tax forms Subtract line C from line B. Tax forms Enter the result here and on line 6a of this worksheet               Line 6e. Tax forms You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. Tax forms * *Allocating the limited deduction. Tax forms If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. Tax forms Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. Tax forms Prev  Up  Next   Home   More Online Publications
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Tax forms Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Tax forms The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Tax forms Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Tax forms You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Tax forms You cannot deduct both. Tax forms To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Tax forms Prev  Up  Next   Home   More Online Publications