Real Estate & Airbnb
Renting out a room, a home, or a vacation property creates tax questions. These guides explain what to report, what you can deduct, and when rental income is tax-free.
6 guidesReviewed for the 2025 tax year
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Airbnb host tax guide: what to report and what to deduct
What Airbnb income to report, which expenses you can deduct, Schedule E vs Schedule C, and how the 14-day rule fits in.
The 14-day rule: when Airbnb income is completely tax-free
Rent your home for 14 days or fewer and the income can be tax-free. How the rule works, what counts, and the tradeoffs.
Foreign rental property and U.S. taxes
How U.S. residents report rent from property abroad: Schedule E, expenses, 30-year ADS depreciation, currency, and the foreign tax credit.
I sold my house — do I have to pay tax on the profit?
Tax is on the gain, not the price. The $250,000 / $500,000 main-home exclusion, the 2-out-of-5-year tests, Form 1099-S, and losses.
Renting out a house or apartment — how is rental income taxed?
Long-term rentals: what counts as rental income, common deductions, repairs vs. improvements, 27.5-year depreciation, and Schedule E.
Selling a Rental Property: Depreciation Recapture and the 25% Rate
Selling a rental: adjusted basis, depreciation allowed or allowable, section 1231, unrecaptured section 1250 gain, the 25% maximum rate, and Form 4797.
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