Landlords

• Avoid Estate Taxes with the Stepped Up Basis Rules
• Avoiding the Real Estate Dealer Status
• Calculating the Land and Building Value of Your Rental Property
• Entities Landlords Should Use
• How to Treat Disposal Costs of Building Components
• How to Treat Non-Payment of Rent and Vacancies
• Net Investment Income Tax
• Placing a Property Into Service
• Qualifying as a Real Estate Professional and Deducting Passive Losses
• Safe Harbor for Small Taxpayers
• Routine Maintenance Safe Harbor
• De Minimis Safe Harbor
• Tenancy in Common (TIC)
• The Tax Impact of Security Deposits
• Units of Property in a Rental Property
• Classifying Expenses as Repairs vs. Improvements
• Deducting the Costs of a Partial Disposition
• What question is your article answering?
• When Rentals Do Not Qualify as a Business
• When Rentals Qualify as a Business
• How to Prove Your Landlording Business is "For Profit"
• Passive Activity Loss Rules and Limitations
• Suspended Passive Losses
• Calculating Net Taxable Income from Rental Properties