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Individual & family tax · Nov 5, 2026

Renting Out a U.S. Property: Schedule E, 27.5-Year Depreciation and the $25,000 Passive Loss Rule

Rental income goes on Schedule E and the building is depreciated over 27.5 years. Active owners can deduct up to $25,000 of losses, phasing out between $100,000 and $150,000 of MAGI. On sale, depreciation is taxed at up to 25%.

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