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

Schedules K-1 and Rental Income Workout

Skills Workout

Certification Warm Up: Question 5 of 6

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

A Wallace, who offered a room for rent in his home all year, but had only one renter who stayed just three weeks.
B Kurt, who rented his condo 12 days, then allowed his sister to live there rent-free the rest of the year while he worked in Canada.
C Sonya, who rented a room of her house all year and lived there herself all but two months.
D Patty, who rented out her apartment during the spring and fall semesters last year. When the tenants moved out for the summer and winter breaks, she stayed there herself.