Publication 527 discusses rental income and expenses (including depreciation) and explains how to report them on your return. It also covers casualty losses on rental property and the passive activity and at-risk rules. Current revision Publication 527 PDF (HTML | eBook EPUB) Recent developments None at this time. Other items you may find useful All revisions for Publication 527 About Form 4562, Depreciation and Amortization About Form 5213, Election to Postpone Determination as To Whether the Presumption Applies That an Activity Is Engaged in for Profit About Form 8582, Passive Activity Loss Limitations About Schedule E (Form 1040), Supplemental Income and Loss Other current products Related items About Publication 463, Travel, Gift, and Car Expenses About Publication 523, Selling Your Home Publication 534 (11/2016), Depreciating Property Placed in Service Before 1987 About Publication 544, Sales and Other Dispositions of Assets About Publication 547, Casualties, Disasters, and Thefts About Publication 551, Basis of Assets About Publication 925, Passive Activity and At-Risk Rules
