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?

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.
Marcel, who rented a room of his condo all year and lived there himself 11 months.
Cherice, who offered a room for rent in her home all year but had only one renter who stayed just one month.
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.