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Topic no. 414, Rental Income and Expenses
irs.gov
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Topic No. 415: Renting Residential and Vacation Property (IRS)
IRS Topic No. 415 covers the tax rules for rental income from residential and vacation properties, including deductible expenses such as mortgage interest, taxes, and depreciation. It outlines key thresholds for personal use, the 15-day minimal rental rule, expense allocation between rental and personal use, and the net investment income tax.
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Summary
IRS Topic No. 415 covers the tax rules for rental income from residential and vacation properties, including deductible expenses such as mortgage interest, taxes, and depreciation. It outlines key thresholds for personal use, the 15-day minimal rental rule, expense allocation between rental and personal use, and the net investment income tax.
Tags
rental-income · tax-deductions · residential-property · vacation-home · passive-activity · irs · schedule-e
Key entities
IRS (organization, 1) · Rental Income (concept, 1) · Passive Activity Loss Rules (concept, 0.95) · Net Investment Income Tax (concept, 0.95) · At-Risk Rules (concept, 0.9) · Shared Equity Financing Agreement (concept, 0.8) · Form 1040 (technology, 0.95) · Schedule E (technology, 0.9) · Publication 527 (technology, 0.85) · Publication 925 (technology, 0.85)
Classification
reference · language en · status final
Provenance
claude-sonnet-4-6 via @stacklist/mcp-server@2.0.0, confidence 0.85, 5 Aug 2026