Property purchased but not rented in 2016

Property purchased but not rented in 2016

Rental Property Investor · Leominster, MA · Member since 2016 · 15 posts · 0 votes

I bought my first property in November of 2016 but did not have any income in 2016. Can I still claim my expenses? Trying to use H&R Block software but it will not let me enter 0 days rented in the interface so I currently have entered 58 which is the number of days of ownership. 

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Gorham, ME · Member since 2016 · 224 posts · 116 votes
9y

Hi @Sabrina Savinski,

The IRS lets you deduct ordinary and necessary expenses required to manage, conserve, or maintain property that you rent to others.  You should be able to deduct your expenses as long as you were trying to rent the property.

Since I am not aware of your personal circumstances I cannot give you specific advice, but I would advise against doing your taxes online and find a qualified professional to help you.  A good tax pro may cost you hundreds, but could save you thousands.  Full disclosure:  I am a tax professional so I am admittedly biased.

Hope this helps.

Ed

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  • Gorham, ME · Member since 2016 · 224 posts · 116 votes
    9y

    Hi @Sabrina Savinski,

    The IRS lets you deduct ordinary and necessary expenses required to manage, conserve, or maintain property that you rent to others.  You should be able to deduct your expenses as long as you were trying to rent the property.

    Since I am not aware of your personal circumstances I cannot give you specific advice, but I would advise against doing your taxes online and find a qualified professional to help you.  A good tax pro may cost you hundreds, but could save you thousands.  Full disclosure:  I am a tax professional so I am admittedly biased.

    Hope this helps.

    Ed

  • Lance LvovskyPro Member
    Accountant · Fort Lauderdale, FL · Member since 2013 · 1k+ posts · 753 votes
    9y
    As mentioned above, find a good CPA to assist you with your taxes. To answer your question, generally, before your property is put "in service", expenses must be capitalized. In service is when the property is advertised as available for rent and it is ready to be rented out
  • Member since 2016 · 13k+ posts · 12k+ votes
    9y

    My understanding is that expenses can only be deducted from rental income although your tax regulations may be different.

  • Investor · Pawleys Island, SC · Member since 2008 · 1k+ posts · 837 votes
    9y

    @Sabrina Savinski

    When did you first start advertising the property for rent?  

    What expenses do you want to deduct?  Not all expenses are deductible.

  • Real Estate Investor · NJ · Member since 2016 · 8 posts · 4 votes
    9y

    I'm not a tax expert or accountant, but I believe all expenses while the property is vacant/not rented are basically considered capital improvements and added to the cost basis of the house.  So my guess is that you can take "Depreciation" on the cost basis of the house (purchase price + qualified closing costs + qualified expenses), but not deduct any expenses for 2016.  Once you rent it in 2017, the expenses after it is rented can be deducted for 2017 taxes.

    The tax rules related to rental properties are pretty confusing and surprising at first, you should definitely spend time reading about them and learning as much as possible, whether you decide to use an accountant or not.

  • Rental Property Investor · Leominster, MA · Member since 2016 · 15 posts · 0 votes
    9y

    Thanks everyone, this was helpful and consistent with some other things I was able to find online. Looks like the key is to count from the date the rental became available, expenses prior to that date I listed as depreciable improvements. We will be going to a local meetup soon and asking for CPA recommendations.

  • Investor · Pawleys Island, SC · Member since 2008 · 1k+ posts · 837 votes
    9y

    @Sabrina Savinski

    @Sabrina Savinski@Tim P. 

    You can not take any depreciation expense until the property is ready and available for rent (placed in service).  There are some ownership expenses that can still be deducted in 2016.  

  • Boca Raton, FL · Member since 2015 · 249 posts · 52 votes
    9y

    The key is how long was it availabe for rent.  To prove it was available for rent maintain your records of advertising for rent or contracts with property managers, etc.  Then, you msy be able to deduct expenses on Schedule E.

    If you were still repairing the home pr getting it ready to rent for all of 2016 and never had it available to rent, you cannot deduct expenses on Schedule E.

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