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Deductions as Owners of Investment Rental Homes by Team Thayer

If you receive rental income from the rental of residential homes, specified rental expenses may be deducted on the owner’s tax return. Such costs may include interest on the property loan, owner’s property tax, operating costs, home value depreciation, and repairs. 

Deductions may include the average and requires expenses for operating, protecting and maintaining your rental real estate investment. Ordinary expenses are those that are typically included in the business of managing rental homes. 

Necessary expenses on rental homes are those that are deemed appropriate, such as:

* interest on home loan
* advertising costs to rent the home
* homeowners taxes
* property maintenance
* household utilities 
* home insurance.

A detailed log covering the cost of home repairs on the rental property may include: staining wood, painting, fixing plumbing leaks and replacing damaged doors, windows or other home features of the rental property. “You can deduct the expenses paid by the tenant if they are deductible rental expenses. When you include the fair market value of the property or services in your rental income, you can deduct that same amount as a rental expense,” according to the IRS. 

Cost of Home Improvements of Rental Homes

It is different when it comes to the cost of home improvements. An improvement is considered a task that contributes to the value of the home, extends its habitable lifetime, or converts the home to new uses. Household improvements falling into the category include: installing a deck, new fence or a having a new roof put on the home. The cost of such upgrades will hopefully be recovered through home depreciation.

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