Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Schedules K-1 and Rental Income Workout

Special Allocations

Skills Warm Up: Personal Use of Rental Property

Question 1 of 1

Which of the following taxpayers cannot deduct any of their rental expenses?

A Julio, who rented out his house eight months last year. After the tenants moved out, he let his sister and brother-in-law stay in the house two months rent-free.
B Marcel, who rented a room of his condo all year and lived there himself 11 months.
C Cherice, who offered a room for rent in her home all year but had only one renter who stayed just one month.
D Lois, who rented her home 12 days and then allowed her father to live there rent-free the rest of the year while she worked overseas.