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 1st edition

Every Landlord’s
Tax Deduction
Guide

by Stephen Fishman
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 1st edition

Every Landlord’s
Tax Deduction
Guide

by Stephen Fishman
FIRST EDITION FEBRUARY 2005
Editors DIANA FITZPATRICK
JANET PORTMAN
Cover Design SUSAN PUTNEY
Book Design TERRI HEARSH
Index JANET PERLMAN
Proofreading SUSAN CARLSON GREENE
Printing DELTA PRINTING SOLUTIONS, INC.

Fishman, Stephen.
Every landlord’s tax deduction guide / by Stephen Fishman.-- 1st ed.
p. cm.
ISBN 1-4133-0147-9
1. Apartment houses--Taxation--Law and legislation--United States. 2. Tax
deductions--United States. 3. Landlords--United States--Handbooks, manuals, etc. I. Title.

KF6377.Z9F57 2005
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2004058115

Copyright © 2005 by Nolo.

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Acknowledgments
Many thanks to:
Diana Fitzpatrick and Janet Portman for their superb editing
Terri Hearsh for her outstanding book design
Susan Putney for the eye-catching cover, and
Janet Perlman for the useful index.
 Table of Contents

Introduction
A. Why You Need to Know About Tax Deductions................................... I/2
B. The Ever-Changing Tax Laws .................................................................... I/3
C. Icons Used in This Book ........................................................................... I/4

1 Tax Deduction Basics for Landlords

A. How Landlords Are Taxed ........................................................................ 1/2
B. How Income Tax Deductions Work ....................................................... 1/4
C. How Property Ownership Affects Taxes ............................................. 1/10
D. The IRS and the Landlord ...................................................................... 1/17

2 Landlord Tax Classifications

A. The Landlord Tax Categories .................................................................. 2/2
B. Business Owner Versus Investor............................................................ 2/2
C. Are You Profit Motivated? ........................................................................ 2/7

3 Deducting Your Operating Expenses

A. Requirements for Deducting Operating Expenses ............................ 3/2
B. Operating Expenses That Are Not Deductible .................................... 3/8
4 Repairs
A. Repair Versus Improvement .................................................................... 4/2
B. The General Plan of Improvement Rule: A Trap for the Unwary ... 4/10
C. How to Deduct Repairs .......................................................................... 4/14
D. Tips for Maximizing Your Repair Deductions .................................... 4/17

5 Depreciation Basics
A. Depreciation: The Landlord’s Best Tax Break ....................................... 5/3
B. Understanding the Basics ........................................................................ 5/4
C. How to Depreciate Buildings ................................................................ 5/11
D. Depreciating Land Improvements ....................................................... 5/23
E. Depreciating Personal Property ........................................................... 5/25
F. When You Sell Your Property................................................................ 5/41
G. Tax Reporting and Record Keeping for Depreciation ...................... 5/45

6 Maximizing Your Depreciation Deductions

A. Determining the Value of Your Land and Buildings ........................... 6/2
B. Segmented Depreciation ....................................................................... 6/11

7 Interest
A. Interest Landlords Can (and Can’t) Deduct ......................................... 7/3
B. Mortgage Interest...................................................................................... 7/4
C. Other Interest Expenses .......................................................................... 7/7
D. Points and Prepaid Interest ..................................................................... 7/8
E. Interest on Construction Loans .............................................................. 7/9
F. Loans with Low or No Interest .............................................................. 7/10
G. Loans on Rental Property Used for Nonrental Purposes ................ 7/11
H. Keeping Track of Borrowed Money ..................................................... 7/12
8 Start-Up Expenses
A. What Are Start-Up Expenses? ................................................................. 8/2
B. Determining Your Business Start Date.................................................. 8/4
C. Avoiding the Start-Up Rule’s Bite ........................................................... 8/7
D. How to Deduct Start-Up Expenses ........................................................ 8/8
E. If Your Business Doesn’t Last 15 Years ................................................ 8/12
F. If Your Business Never Begins .............................................................. 8/13

9 The Home Office Deduction

A. Qualifying for the Home Office Deduction......................................... 9/2
B. Calculating the Home Office Deduction ............................................. 9/8
C. IRS Reporting Requirements................................................................. 9/19
D. Audit-Proofing Your Home Office Deduction................................... 9/20
E. Deducting an Outside Office ............................................................... 9/22

10 Car and Local Transportation Expenses

A. Deductible Local Transportation Expenses ........................................ 10/2
B. The Standard Mileage Rate .................................................................... 10/6
C. The Actual Expense Method ................................................................. 10/8
E. Other Local Transportation Expenses ............................................... 10/19
F. Reporting Transportation Expenses on Your Tax Return ............... 10/19

11 Travel Expenses
A. What Are Travel Expenses? .................................................................... 11/2
B. Deductible Travel Expenses .................................................................. 11/6
C. How Much You Can Deduct ................................................................. 11/8
D. Maximizing Your Travel Deductions .................................................. 11/18
12 Hiring Help
A. Deducting Payments to Workers.......................................................... 12/3
B. Employees Versus Independent Contractors .................................... 12/5
C. Tax Rules When Hiring Independent Contractors ......................... 12/11
D. Tax Rules for Employees ....................................................................... 12/18
E. Hiring Your Family ................................................................................. 12/22
F. Hiring a Resident Manager .................................................................. 12/28

13 Casualty and Theft Losses

A. What Is a Casualty? ................................................................................. 13/2
B. Calculating a Casualty Loss Deduction ............................................... 13/4
C. Disaster Area Losses ............................................................................... 13/9
D. Casualty Gains....................................................................................... 13/10
E. Tax Reporting and Record Keeping for Casualty Losses................ 13/11

14 Additional Deductions
A. Dues and Subscriptions ......................................................................... 14/3
B. Education Expenses ................................................................................ 14/3
C. Gifts ............................................................................................................ 14/5
D. Insurance for Your Rental Activity ....................................................... 14/5
E. Legal and Professional Services............................................................ 14/7
F. Meals and Entertainment ....................................................................... 14/8
G. Taxes ........................................................................................................ 14/10
H. Unpaid Rent............................................................................................ 14/11

15 Vacation Homes
A. The Vacation Home Tax Morass ........................................................... 15/2
B. Regular Rental Property ......................................................................... 15/3
C. Tax-Free Vacation Home ......................................................................... 15/3
 D. Vacation Home Used as Rental Property ............................................ 15/5
E. Vacation Home Used as Residence ..................................................... 15/8
F. Calculating Personal and Rental Use ................................................. 15/12
G. Converting Your Home to a Rental Property ................................... 15/16

16 Deducting Rental Losses

A. What Are Rental Losses? ....................................................................... 16/3
B. Overview of the Passive Loss Rules ..................................................... 16/4
C. The $25,000 Offset ................................................................................... 16/7
D. The Real Estate Professional Exemption ........................................... 16/13
E. Rental Activities Not Subject to PAL Real Property
Rental Rules ............................................................................................ 16/30
F. Vacation Homes ..................................................................................... 16/31
G. Deducting Suspended Passive Losses .............................................. 16/32
H. Tax Reporting for Passive Rental Losses ............................................ 16/35
I. Strategies for Dealing with the Passive Loss Rules ......................... 16/36
J. At-Risk Rules ........................................................................................... 16/37
K. How to Deduct Rental Losses ............................................................. 16/39

17 Record Keeping and Accounting

A. Record Keeping Made Simple .............................................................. 17/2
B. Accounting Methods ............................................................................ 17/29
C. Tax Years .................................................................................................. 17/32

18 All About Schedule E

A. Who Must File Schedule E? ................................................................... 18/2
B. Filling Out Schedule E ........................................................................... 18/4
C. Schedule E Example ................................................................................ 18/9
19 Amending Your Tax Returns
A. Reasons for Amending Your Tax Return ............................................. 19/2
B. Time Limits for Filing Amended Returns ............................................ 19/4
C. How to Amend Your Return .................................................................. 19/7
D. How the IRS Processes Refund Claims ............................................... 19/8

20 Help Beyond This Book

A. Secondary Sources of Tax Information ............................................... 20/2
B. The Tax Law ............................................................................................... 20/7
C. Consulting a Tax Professional ............................................................. 20/13

Index
 Introduction

A. Why You Need to Know About Tax Deductions ....................................................I/2

B. The Ever-Changing Tax Laws ......................................................................................I/3

C. Icons Used in This Book .............................................................................................I/4

 I/2 EVERY LANDLORD’S TAX DEDUCTION GUIDE

T
his is a book about income tax deductions for landlords—that is, people who
own residential rental property. If you are one of the millions of Americans
who owns a small number of residental rental units (one to ten), this book is
for you. And even landlords who own dozens of residential rental properties will find
lots of useful information in this book that can help them save money.

A. Why You Need to Know About Tax Deductions

No landlord would pay more than necessary for utilities or other operating
expenses for a rental property. But, every year millions of landlords pay more
taxes on their rental income than they have to. Why? Because they fail to take
advantage of all the tax deductions available for owners of residential rental
property.
Rental real estate provides more tax benefits than almost any other investment.
Often, these benefits make the difference between losing money and earning
a profit on a rental property. But tax deductions are worthless if you don’t take
advantage of them. That’s where this book comes in. It gives you all the infor-
mation you need to maximize your deductions—and avoid common deduction
mistakes. You can (and should) use this book all year long, to make April 15th as
painless as possible.
Even if you work with an accountant or another tax professional, you need to
learn about rental property tax deductions. No tax professional will ever know
as much about your rental business as you do; and you can’t expect a hired
professional to search high and low for every deduction you might be able to
take, especially during the busy tax preparation season. The information in this
book will help you provide your tax professional with better records, ask better
questions, obtain better advice—and, just as importantly, evaluate the advice you
get from tax professionals, websites, and other sources.
If you do your taxes yourself (as more and more landlords are doing, especially
with the help of tax preparation software), your need for knowledge is even
greater. Not even the most sophisticated tax preparation program can decide
which tax deductions you should take or tell you whether you’ve overlooked a
valuable deduction.
 INTRODUCTION I/3

Did You Know?

Did you know that:

• Landlords can greatly increase the depreciation deductions they re-
ceive the first few years they own rental property by using segmented
depreciation. (Chapter 6.)
• Careful planning can permit you to deduct in a single year the cost of
improvements to rental property that you would otherwise have to de-
duct over 27.5 years. (Chapter 5.)
• You can rent out a vacation home tax free in some cases. (Chapter 15.)
• Although the IRS doesn’t publicize it, landlords can qualify for the
home office deduction. (Chapter 9.)
• Most small landlords can deduct up to $25,000 in rental property losses
each year. (Chapter 16.)
• A special tax rule permits some landlords to deduct 100% of their
rental property losses every year, no matter how great those losses are.
(Chapter 16.)
• People who rent property to their family or friends could lose virtually
all of their tax deductions. (Chapter 15.)
If you didn’t know one or more of these facts, you could be paying far
more tax than you need to.

B. The Ever-Changing Tax Laws

Congress is constantly amending the tax laws—and the changes in the last few
years have been particularly significant. This book (which will be updated annu-
ally) covers all the latest tax laws through the beginning of 2005.
Some significant recent tax changes that are covered in this book include:
• real estate businesses may currently deduct up to $5,000 in start-up
expenses
• the $102,000 annual limit for Section 179 expensing for personal property
has been extended through 2007
• the Section 179 limit for SUVs has been reduced to $25,000
• the IRS now permits taxpayers to amend their tax returns to take Section
179 deductions they missed in prior years
 I/4 EVERY LANDLORD’S TAX DEDUCTION GUIDE

• rental property owners now need IRS permission to amend their returns to
use segmented depreciation, and
• 50% bonus depreciation ended on December 31, 2004.

C. Icons Used in This Book

This icon alerts you to a practical tip or good idea.

This is a caution to slow down and consider potential problems.

This icon tells you where you can read more about a particular topic.

This icon means that you may be able to skip some material that doesn’t
apply to your situation.

■
 Chapter 1

Tax Deduction Basics for Landlords

A. How Landlords Are Taxed ......................................................................................... 1/2

1. Income Taxes On Rental Income ...................................................................... 1/2
2. Income Taxes on Profits When You Sell Your Property ................................ 1/2
3. Social Security and Medicare Taxes .................................................................. 1/3
4. Property Taxes ....................................................................................................... 1/4

B. How Income Tax Deductions Work ........................................................................ 1/4

1. What Can You Deduct? ....................................................................................... 1/5
2. How Your Tax Status Affects Your Deductions ............................................... 1/7
3. The Value of a Tax Deduction............................................................................. 1/7

C. How Property Ownership Affects Taxes .............................................................. 1/10

1. Individual Ownership ........................................................................................ 1/11
2. Ownership Through a Business Entity ........................................................... 1/13

D. The IRS and the Landlord ........................................................................................ 1/17

1. Anatomy of an Audit .......................................................................................... 1/18
2. The IRS: Clear and Present Danger or Phantom Menace? ......................... 1/19
3. Audit Rates for Landlords.................................................................................. 1/20
4. Six Tips for Avoiding an Audit .......................................................................... 1/20
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