How do I report my rental unit if I only own half of the property?

August 19, 2015 by Dave Du Val, EA
house on top of a green hill

Hey Dave,

My boyfriend and I are buying a house together, and the property includes a rental apartment above the garage. We are planning to continue to rent the place out to the tenant who is already living there. Since we are not married, how should we report our rental income and expenses on our tax return?

Kimberly

 

Kimberly,

Assuming you and your boyfriend will be equal owners in the property, you will include fifty percent of the income and expenses for the property on your own tax return, and your boyfriend will include the other half on his return. Your tax software program will calculate your allocation of income, mortgage interest, property taxes, etc., if you enter your ownership percentage and also indicate that you are entering the income and expense totals for your rental unit.

Be sure to read all of the information carefully as you go through the software program interview. In some programs the calculations are done for your income and expenses, but the amounts you enter for your assets for depreciation purposes should represent only your ownership percentage.

Also please be aware that losses on a rental could be limited based on each of your returns based on AGI (adjusted gross income).

Congratulations on the purchase of your new home! Find out what you can deduct on your new home purchase.

Deductibly Yours,

Dave

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David E. Du Val, EA
Chief Compliance Officer for TRI Holdco

 

Dave Du Val, EA, is Chief Compliance Officer for TRI Holdco. Inc., the parent company of TaxAudit, and Centenal Tax Group. A nationally recognized speaker and educator, Dave is well known for his high energy and dynamic presentation style. He is a frequent and popular guest speaker for the California Society of Tax Consultants, the California Society of Enrolled Agents and the National Association of Tax Professionals. Dave frequently contributes tax tips and information to news publications, including US News and World Report, USA Today, and CPA Practice Advisor. Dave is an Enrolled Agent who has prepared thousands of returns during his career and has trained and mentored hundreds of tax professionals. He is a member of the National Association of Tax Professionals, the National Association of Enrolled Agents and the California Society of Enrolled Agents. Dave also holds a Master of Arts in Education and has been educating people since 1972. 


 

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