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File taxes 5. File taxes   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. File taxes Shared equity financing agreement. File taxes Donation of use of the property. File taxes Examples. File taxes Days used for repairs and maintenance. File taxes Days used as a main home before or after renting. File taxes Reporting Income and DeductionsNot used as a home. File taxes Used as a home but rented less than 15 days. File taxes Used as a home and rented 15 days or more. File taxes 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. File taxes 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. File taxes Only your rental expenses may deducted on Schedule E (Form 1040). File taxes Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). File taxes You must also determine if the dwelling unit is considered a home. File taxes The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. File taxes Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. File taxes 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. File taxes Dwelling unit. File taxes   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. File taxes It also includes all structures or other property belonging to the dwelling unit. File taxes A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. File taxes   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. File taxes 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. File taxes Example. File taxes You rent a room in your home that is always available for short-term occupancy by paying customers. File taxes You do not use the room yourself and you allow only paying customers to use the room. File taxes This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. File taxes 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. File taxes When dividing your expenses, follow these rules. File taxes 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. File taxes (This rule does not apply when determining whether you used the unit as a home. File taxes ) Any day that the unit is available for rent but not actually rented is not a day of rental use. File taxes Fair rental price. File taxes   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. File taxes 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. File taxes   Ask yourself the following questions when comparing another property with yours. File taxes 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. File taxes Example. File taxes Your beach cottage was available for rent from June 1 through August 31 (92 days). File taxes 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. File taxes 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. File taxes Your family also used the cottage during the last 2 weeks of May (14 days). File taxes The cottage was not used at all before May 17 or after August 31. File taxes You figure the part of the cottage expenses to treat as rental expenses as follows. File taxes The cottage was used for rental a total of 85 days (92 − 7). File taxes The days it was available for rent but not rented (7 days) are not days of rental use. File taxes The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. File taxes You used the cottage for personal purposes for 14 days (the last 2 weeks in May). File taxes The total use of the cottage was 99 days (14 days personal use + 85 days rental use). File taxes Your rental expenses are 85/99 (86%) of the cottage expenses. File taxes Note. File taxes 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. File taxes Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. File taxes 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. File taxes If you have a net loss, you may not be able to deduct all of the rental expenses. File taxes See Dwelling Unit Used as a Home, next. File taxes 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. File taxes 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. File taxes See What is a day of personal use , later. File taxes 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. File taxes Instead, count it as a day of personal use in applying both (1) and (2) above. File taxes 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. File taxes 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). File taxes However, see Days used as a main home before or after renting , later. File taxes 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. File taxes Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. File taxes ), and lineal descendants (children, grandchildren, etc. File taxes ). File taxes Anyone under an arrangement that lets you use some other dwelling unit. File taxes Anyone at less than a fair rental price. File taxes Main home. File taxes   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. File taxes Shared equity financing agreement. File taxes   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. File taxes Donation of use of the property. File taxes   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. File taxes Examples. File taxes   The following examples show how to determine if you have days of personal use. File taxes Example 1. File taxes You and your neighbor are co-owners of a condominium at the beach. File taxes Last year, you rented the unit to vacationers whenever possible. File taxes The unit was not used as a main home by anyone. File taxes Your neighbor used the unit for 2 weeks last year; you did not use it at all. File taxes 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. File taxes Example 2. File taxes You and your neighbors are co-owners of a house under a shared equity financing agreement. File taxes Your neighbors live in the house and pay you a fair rental price. File taxes 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. File taxes This is because your neighbors rent the house as their main home under a shared equity financing agreement. File taxes Example 3. File taxes You own a rental property that you rent to your son. File taxes Your son does not own any interest in this property. File taxes He uses it as his main home and pays you a fair rental price. File taxes 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. File taxes Example 4. File taxes You rent your beach house to Rosa. File taxes Rosa rents her cabin in the mountains to you. File taxes You each pay a fair rental price. File taxes 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. File taxes Example 5. File taxes You rent an apartment to your mother at less than a fair rental price. File taxes 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. File taxes Days used for repairs and maintenance. File taxes   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. File taxes 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. File taxes Example. File taxes Corey owns a cabin in the mountains that he rents for most of the year. File taxes He spends a week at the cabin with family members. File taxes 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. File taxes Corey's family members, however, work substantially full time on the cabin each day during the week. File taxes The main purpose of being at the cabin that week is to do maintenance work. File taxes Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. File taxes Days used as a main home before or after renting. File taxes   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. File taxes Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. File taxes 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. File taxes However, this special rule does not apply when dividing expenses between rental and personal use. File taxes See Property Changed to Rental Use in chapter 4. File taxes Example 1. File taxes 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. File taxes You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). File taxes On June 1, 2013, you moved back into your old house. File taxes 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. File taxes Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. File taxes Example 2. File taxes On January 31, you moved out of the condominium where you had lived for 3 years. File taxes You offered it for rent at a fair rental price beginning on February 1. File taxes You were unable to rent it until April. File taxes On September 15, you sold the condominium. File taxes 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. File taxes Examples. File taxes   The following examples show how to determine whether you used your rental property as a home. File taxes Example 1. File taxes You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. File taxes You rented the basement apartment at a fair rental price to college students during the regular school year. File taxes You rented to them on a 9-month lease (273 days). File taxes You figured 10% of the total days rented to others at a fair rental price is 27 days. File taxes During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. File taxes Your basement apartment was used as a home because you used it for personal purposes for 30 days. File taxes Rent-free use by your brothers is considered personal use. File taxes Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). File taxes Example 2. File taxes 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). File taxes Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. File taxes You figured 10% of the total days rented to others at a fair rental price is 3 days. File taxes The room was used as a home because you used it for personal purposes for 21 days. File taxes That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). File taxes Example 3. File taxes You own a condominium apartment in a resort area. File taxes You rented it at a fair rental price for a total of 170 days during the year. File taxes 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. File taxes Your family actually used the apartment for 10 of those days. File taxes Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. File taxes You figured 10% of the total days rented to others at a fair rental price is 16 days. File taxes Your family also used the apartment for 7 other days during the year. File taxes You used the apartment as a home because you used it for personal purposes for 17 days. File taxes That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). File taxes Minimal rental use. File taxes   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. File taxes See Used as a home but rented less than 15 days, later, for more information. File taxes Limit on deductions. File taxes   Renting a dwelling unit that is considered a home is not a passive activity. File taxes 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. File taxes 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. File taxes Any expenses carried forward to the next year will be subject to any limits that apply for that year. File taxes 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. File taxes   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. File taxes Reporting Income and Deductions Property not used for personal purposes. File taxes   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. File taxes Property used for personal purposes. File taxes   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. File taxes Not used as a home. File taxes   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. File taxes 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 . File taxes The expenses for personal use are not deductible as rental expenses. File taxes   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. File taxes Used as a home but rented less than 15 days. File taxes   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). File taxes You are not required to report the rental income and rental expenses from this activity. File taxes The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). File taxes See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. File taxes Used as a home and rented 15 days or more. File taxes   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. File taxes 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 . File taxes The expenses for personal use are not deductible as rental expenses. File taxes   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. File taxes You do not need to use Worksheet 5-1. File taxes   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. File taxes To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. File taxes Worksheet 5-1. File taxes 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. File taxes Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . File taxes ) 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. File taxes Rental Use Percentage A. File taxes Total days available for rent at fair rental price A. File taxes       B. File taxes Total days available for rent (line A) but not rented B. File taxes       C. File taxes Total days of rental use. File taxes Subtract line B from line A C. File taxes       D. File taxes Total days of personal use (including days rented at less than fair rental price) D. File taxes       E. File taxes Total days of rental and personal use. File taxes Add lines C and D E. File taxes       F. File taxes Percentage of expenses allowed for rental. File taxes Divide line C by line E     F. File taxes . File taxes PART II. File taxes Allowable Rental Expenses 1. File taxes Enter rents received 1. File taxes   2a. File taxes Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. File taxes       b. File taxes Enter the rental portion of real estate taxes b. File taxes       c. File taxes Enter the rental portion of deductible casualty and theft losses (see instructions) c. File taxes       d. File taxes Enter direct rental expenses (see instructions) d. File taxes       e. File taxes Fully deductible rental expenses. File taxes Add lines 2a–2d. File taxes Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. File taxes   3. File taxes Subtract line 2e from line 1. File taxes If zero or less, enter -0- 3. File taxes   4a. File taxes Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. File taxes       b. File taxes Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. File taxes       c. File taxes Carryover of operating expenses from 2012 worksheet c. File taxes       d. File taxes Add lines 4a–4c d. File taxes       e. File taxes Allowable expenses. File taxes Enter the smaller of line 3 or line 4d (see instructions) 4e. File taxes   5. File taxes Subtract line 4e from line 3. File taxes If zero or less, enter -0- 5. File taxes   6a. File taxes Enter the rental portion of excess casualty and theft losses (see instructions) 6a. File taxes       b. File taxes Enter the rental portion of depreciation of the dwelling unit b. File taxes       c. File taxes Carryover of excess casualty losses and depreciation from 2012 worksheet c. File taxes       d. File taxes Add lines 6a–6c d. File taxes       e. File taxes Allowable excess casualty and theft losses and depreciation. File taxes Enter the smaller of  line 5 or line 6d (see instructions) 6e. File taxes   PART III. File taxes Carryover of Unallowed Expenses to Next Year 7a. File taxes Operating expenses to be carried over to next year. File taxes Subtract line 4e from line 4d 7a. File taxes   b. File taxes Excess casualty and theft losses and depreciation to be carried over to next year. File taxes  Subtract line 6e from line 6d b. File taxes   Worksheet 5-1 Instructions. File taxes Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. File taxes 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. File taxes Line 2a. File taxes Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. File taxes Do not include interest on a loan that did not benefit the dwelling unit. File taxes 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. File taxes Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. File taxes Include the rental portion of this interest in the total you enter on line 2a of the worksheet. File taxes   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. File taxes See the Schedule A instructions. File taxes However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. File taxes See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. File taxes Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. File taxes   Note. File taxes Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. File taxes Instead, figure the personal portion on a separate Schedule A. File taxes 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. File taxes           Line 2c. File taxes 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. File taxes To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. File taxes If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. File taxes On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. File taxes Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. File taxes   Note. File taxes Do not file this Form 4684 or use it to figure your personal losses on Schedule A. File taxes Instead, figure the personal portion on a separate Form 4684. File taxes           Line 2d. File taxes Enter the total of your rental expenses that are directly related only to the rental activity. File taxes These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. File taxes Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. File taxes           Line 2e. File taxes 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. File taxes Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. File taxes           Line 4b. File taxes 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. File taxes 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. File taxes Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). File taxes           Line 4e. File taxes 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. File taxes *           Line 6a. File taxes To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. File taxes   A. File taxes Enter the amount from Form 4684, line 10       B. File taxes Enter the rental portion of line A       C. File taxes Enter the amount from line 2c of this worksheet       D. File taxes Subtract line C from line B. File taxes Enter the result here and on line 6a of this worksheet               Line 6e. File taxes 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. File taxes * *Allocating the limited deduction. File taxes 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. File taxes Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. File taxes Prev  Up  Next   Home   More Online Publications
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