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  2. 11 Tax Deductions You Can Take If You Have Rental Income - AOL

    www.aol.com/11-tax-deductions-rental-income...

    Here’s a list of common tax deductions if you have rental income: Mortgage interest. Property tax. Operating expenses. Depreciation. Repairs, including materials and supplies. Interest. Taxes ...

  3. Depreciation recapture - Wikipedia

    en.wikipedia.org/wiki/Depreciation_recapture

    Under rules contained in the current Internal Revenue Code, real property is not subject to depreciation recapture. However, under IRC § 1(h)(1)(D), real property that has experienced a gain after providing a taxpayer with a depreciation deduction is subject to a 25% tax rate—10% higher than the usual rate for a capital gain.

  4. Loss on sale of residential property - Wikipedia

    en.wikipedia.org/wiki/Loss_on_sale_of...

    To calculate the loss on residential property that was converted into a rental, prior to the sale of the property, Treasury Regulation section 1.165-9(2) states that the basis of the property will be the lesser of either the fair market value at the time of conversion or the adjusted basis determined under Treasury Regulation section 1.1011-1.

  5. Rental Property Tax Deductions - AOL

    www.aol.com/news/rental-property-tax-deductions...

    Continue reading → The post Rental Property Tax Deductions appeared first on SmartAsset Blog. Being a landlord can significantly bolster your savings, but it’s also a lot of work. On top of ...

  6. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    In highly appreciating markets, people may take the opportunity of selling their personal residence (where no capital gain is due below $250,000 for a single person or $500,000 for a married couple—see Taxpayer Relief Act of 1997) and moving into a former rental property for a specified time period in order to turn it into their new personal ...

  7. Selling a rental property? Here are the tax consequences - AOL

    www.aol.com/news/selling-rental-property-tax...

    A 1031 exchange would allow you to defer taxes on a rental property by buying a similar replacement property. Another solution would be to hang on to the property, continue to enjoy the rental ...

  8. Negative gearing - Wikipedia

    en.wikipedia.org/wiki/Negative_gearing

    Japan allows tax payers to offset rental losses against other income. [17] Individuals can claim losses against rental loss with minimal restrictions, [18] but if the property was owned through a partnership or trust there are restrictions. [19] There are a number of additional rules, such as restricting claims of losses due to Bad Debt.

  9. How to Take a Tax Loss When Property Values Fall - AOL

    www.aol.com/2011/11/16/how-to-take-a-tax-loss...

    A reader named Sally bought property that has since fallen in value. If she sells it for less than she paid, what effect will it have on her taxes? DailyFinance's Laura Rowley has the

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