Landlords

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